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PKF Australia

Accountants and Business Advisers

Our Blogs

26 10 2017

Cyber security considerations from a key audit matter context

Should cyber security be considered a default significant risk? If so, why do so few current ASX (Australian Stock Exchange) company audit reports contain a Key Audit Matter (KAM) disclosure relating to cyber security? Could it be due to a lack of understanding of the Information and Communications Technology (ICT) environment and the inherent significant risks posed by cyber security vulnerabilities?

26 10 2017

The New Revenue Standard

The first step is to gain an understanding of the new standard, undertake an evaluation of customer relationships and create an inventory of all promises and undertakings to customers.

26 10 2017

Power of Culture…Power of People

Defining and quantifying culture is a real and current challenge facing most Australian companies and organisations as they find that shareholders, customers, regulators and the public have no tolerance for businesses that cannot get it right.

26 10 2017

Control determines whether to consolidate, or not

An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and can affect the amount of those returns through its power over the investee.

26 10 2017

ASIC’s latest enforcement report is out – be ready

With a continued major focus on the financial services sector, we recommend that lenders, financial advisers and licensees continue to invest time and resources into ongoing development and improvement of their risk management framework, organisation governance and culture, and compliance systems, processes and procedures.

12 10 2017

NSX innovation and access to capital for small to medium size enterprises

Innovation is probably one of the most important forces currently fueling growth of new products, sustaining incumbents, creating new markets and promoting global competitiveness.

12 10 2017

Financial models – what are their real value?

Financial models can be used for a range of different purposes and they can vary significantly in complexity.

12 10 2017

Deal Flow - October 2017

Australia, a viable candidate for the strongest performing nation in the Asia-Pacific region in terms of M&A activity, accounted for 13% of deal value in H1 2017 up from 6.2% in H1 20161.

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