Accounting

As the use of cloud-based technology has become integral to the operations of accounting practices, it is critical that they introduce cybersecurity awareness programs for staff.

What the experts say: How audits will look in the post-COVID-19 era


All employers need to have better visibility over working times to enable employees to be paid correctly.

Record-keeping: The new normal for fair pay


Switching from one accounting standard to another might appear benign but assessing a lease for impairment under IAS 36 introduces new considerations.

COVID-19, IFRS 16 and lease accounting: The impairment question


Business leaders are uniquely positioned to serve as influential role models. How they communicate during times of crisis can create clarity, build resilience, and catalyse positive change on the way to recovery.

Ahead of the curve: Leading from the front during recovery


How can auditors effectively evaluate management’s going concern assessments in these unprecedented times?

Auditors may face difficult conversations regarding going concern


Globally, corporate leaders are strategising to protect their businesses, while also looking to reposition them for the future.

In better health: How Asia has fought on financially


Despite several funding options, funding difficulties remain a major challenge for Australian fintech start-ups, especially when it comes to seed and early stage funding.

How Australia can improve its global fintech position


CPA Australia has recommended that the government act on implementing the proposed improvements to ACNC legislation to further red-tape reduction and streamline charity regulation.

NFP reporting and audit obligations – regulatory responses during COVID-19


A health worker talks to visitors at a COVID-19 testing centre in Sydney. Australia’s unemployment benefit offices and charities face pressure amid fears of an economic crisis akin to the Great Depression.

Charity regulatory reform gains momentum


Michael Kambouridis CPA and Selda Kaplan ASA.

Rideshare tax: Simplifying the process


By and large, a budget is the expected financial quantification of a company’s goals, ideally based on a considered reflection of its circumstances.

Budget forecasting in the COVID-19 era


Are special purpose financial statements still required in Australia?


Ngoài các hỗ trợ tài chính từ chính phủ, một số doanh nghiệp cũng có thể cần hỗ trợ từ các nhà cung cấp tài chính của họ.

Hoạt động liên tục: Hoạt động kinh doanh trong giai đoạn bất thường


In addition to financial support from government, some businesses may need support from their finance providers as well.

Going concern: Business as unusual


Recently, ethics has come into greater focus, particularly with respect to auditor independence and professional integrity.

Changing winds of accounting ethics


The increased cost is leading some CPA Australia members, especially those with limited Australian Financial Services (AFS) licences, to hand back their licences.

Perfect storm: Australia's growing financial advice gap


For an investor, however, gaining status as a sophisticated investor or wholesale client carries new risks as well as benefits.

Sophisticated investors: special treatment trap for accountants and investors


Today's cloud-based accounting software connects to a vast multitude of apps that collect information and perform other specialised functions such as customer relationship management (CRM) and inventory.

5 accounting software providers for SMEs


Lisa Gemmell CPA.

How Lisa Gemmell CPA balances risk at Mons Royale


In the past few federal budgets, the ATO has received funding increases that it has used to address the income tax gap and the black economy.

The ATO ups its compliance game. Here's what that means for taxpayers.


Like what you're reading? Enter your email to receive the fortnightly INTHEBLACK e-newsletter.