Reporting research and initiatives

The aim of this study is to address the challenges and chart a pathway for enhanced financial reporting that can meet the evolving information needs of capital market participants, ensuring financial reporting remains relevant and credible.

The aim of this research is to study investor perspectives regarding expanding recognition and measurement of intangibles and sustainability/climate risk.

The AASB Research Centre, with CPA Australia and Associate Professor Andrew Jackson from the University of New South Wales, published a research report sharing perspectives by some Australian stakeholders about crypto assets accounting and reporting.

This report examines how public sector organisations across the three levels of government use the annual report, including the financial statements to show they are accountable. Additionally, it focuses on examining how this information in the annual report is used by external stakeholders.

This report examines how Australian Not-for-profit (NFP) organisations use the annual report, including the financial statements, to show they are accountable. Additionally, it focuses on examining how information in the annual report of NFP organisations, including the financial statements, is used by stakeholders.

This report provides a high-level summary of the findings of a CPA Australia funded research project conducted by the Swinburne University of technology exploring the decision-usefulness of annual reports of Australian not-for-profit organisations.

Digital corporate reporting projects utilising XBRL technology are being rolled out across the globe, this report analyses evidence from digital reporting projects across G20 nations and other jurisdictions of interest to CPA Australia members to identify the key opportunities, challenges and other considerations for policy formulation and practice.

This report identifies some of the key decisions that annual report users make for non-listed Australian for-profit entities. Swinburne University of Technology conducted the research with CPA Australia funding. It presents findings from an analysis of financial information presented under IFRS for SMEs, compared with financial information presented under Australian Accounting Standards, Reduced Disclosure Requirements.

This report provides results from our interview-based study of Australian professional investors. It focuses on the impact of the introduction of AASB 16 Leases (the Australian equivalent of IFRS 16 Leases) on investor decisions.

Good progress is being made in implementing AASB 16/IFRS 16 Leases. This interim report from The University of Melbourne provides insights into the ongoing challenges for finance professionals preparing these reports, and the expected benefits once the standard is implemented. CPA Australia funded this research.

This report examines the important role that information derived from an independently-set accrual accounting standards-based reporting framework plays in informing government policy.