Stephen is a specialist in audit, risk management and assurance. As the Director of Pitcher Partners Corporate Finance, he leads a team undertaking IPOs, listing, due diligence, structuring, financial reporting and buying and selling businesses. Stephen relishes the challenge of corporate finance engagements and company audits. He has advised and assisted a broad range of […]
Ben prides himself on his approachable and relatable relationship style when working with clients. He represents a reassuring voice for business owners or CFOs who may be “lonely at the top” and looking for an informed advisor to act as a sounding board. Realising audit was an opportunity to genuinely help business owners and CFOs […]
In March 2020 the Federal Government issued its long-awaited response to the ACNC’s Legislative Review. The related review report was tabled in Parliament in August 2018 and made 30 recommendations.
The rapid spread of the coronavirus (COVID-19) has led to significant impacts to economies and communities, globally.
Since 1 January 2017, not-for-profit (NFP) entities have been required to determine the recoverable amounts of non-cash-generating assets by reference to the asset’s current replacement cost (as a measure of fair value under the current requirements of AASB 13: Fair Value Measurement) rather than the asset’s depreciated replacement cost (as a measure of value in use under the previous requirements of AASB 136: Impairment of Assets).
The new Attribution Managed Investment Trust (AMIT) legislation has now passed into law and we have developed a tool kit that can assist Funds. The new Attribution Managed Investment Trust (AMIT) legislation has now passed into law. The new provisions can be early adopted by qualifying managed investment trusts (Funds) from 1 July 2015 or […]
In our July 2015 newsletter we provided a high level overview of the new revenue recognition standard AASB 15 Revenue from Contracts with Customers. In this month’s newsletter we look more closely at the treatment of incremental costs of obtaining a customer contract under the new revenue standard. 1. Costs of Obtaining Contracts with Customers […]
In this month’s newsletter, we discuss the financial reporting by an entity when it undertakes a share-based payment transaction. The newsletter addresses why AASB 2 Share-based Payment exists in the first place, the scope of AASB 2, as well as some practical examples of the accounting treatment of cash-settled and equity settled share-based payments. 1. Why does […]
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