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The collapse of the United States sub-prime mortgage market 
 
United States sub-prime mortgage marketThe Institute commissioned Patricia Doran Walters, PhD, CFA, President of Disclosure Analytics Inc to write a report to provide insights into the factors involved in the United States sub-prime mortgage market collapse. The report includes the effects that the collapse had to financial statements of banks and other financial institutions. 
 
Download the paper: 
 
The collapse of the United States sub-prime mortgage market: understanding the impacts under IFRS (PDF: 456KB)  
 
 
 
 
 
 
 
CFO of the Future 
 
Picture of the Institute survey of CFOs paperChief Financial Officers (CFOs) have seen a rebalancing of their roles in recent years, according to a new survey by the Institute of Chartered Accountants in Australia and KPMG. CFOs are now expected to balance their stewardship role with their strategy development and value adding functions, in order to meet the expectations of CEOs, boards and stakeholders. 
 
Download the paper: 
 
CFOs of the Future (PDF: 4289KB)  
 
 
 
 
 
 
 
 
Financial Reporting for Small and Medium-Sized Entities (SMEs). 
 
Cover of the Financial Reporting for Small and Medium-Sized Entities  paperAs the Institute leads the profession at a time of regulatory change it was decided to host a forum to look at how the accounting profession should deal with financial reporting for SMEs. As a foundation for the forum, the Institute has written this discussion paper that looks at the International Accounting Standards Board’s exposure draft and how it may be applied in Australia. 
 
Download the paper: 
 
Financial Reporting for Small and Medium-Sized Entities (PDF: 361KB)  
 
 
 
 
 
 
 
 
 
Extended Performance Reporting: Techniques 
 
The Institute has published a detailed stocktake of international Extended performance reporting techniques. This paper describes a variety of reporting techniques and structures that exist, all of which vary in approach and substance.  
 
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Extended performance reporting: An overview of techniques (PDF 388KB)  
 
 
 
 
 
 
 
 
 
Extended Performance Reporting: a Review of Empirical Studies 
 
This study considers, analyses and summarises reporting trends. It examines the consequences that extended reporting may have for valuations and the functioning of capital markets. 
 
Download the paper: 
 
Extended performance reporting: a review of empirical studies (PDF 406KB)  
 
 
 
 
 
 
 
 
 
GAAP - based financial reporting: measurement of business performance 
 
The June forum used a paper written for the Institute by Professor Jack Flanagan entitled Values, codes of ethics and the law as its discussion starting point. 
 
Download the paper: 
 
GAAP - based financial reporting: measurement of business performance. (PDF 454KB)  
 
 
 
 
 
 
 
 
 
Not-for-Profit Sector Reporting 
 
The Institute has published a second paper for preparers of not-for-profit annual and financial reports. Building on last year's work, Enhancing not-for-profit annual and financial reporting provides guidance in enhancing such reports. 
 
 
Download the paper: 
 
Enhancing not-for-profit annual and financial reporting (PDF 1261KB)