Organisation

Institute of Chartered Accountants in Australia

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Rise and rise of non-GAAP disclosure

This monograph provides a detailed summary of how Australian firms report their financial performance. While applicable standards within Generally Accepted Accounting principles (GAAP) have increasingly restricted the ability to exclude certain components from the calculation of periodic income, we observe a consistent growth in the...
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Accounting education at a crossroad in 2010

The Institute of Chartered Accountants in Australia has collaborated with the Centre for Accounting, Governance and Sustainability (CAGS) in the School of Commerce at the University of South Australia, to produce this publication. Each chapter examines key challenges facing the profession, including:
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Bridging the gap between academic accounting research and professional practice

Why is academic accounting research still lacking impact and relevance? Why is it considered so detached and worlds apart from practice and society? These and many more questions are tackled in this new publication commissioned by the Institute and the Centre for Accounting, Governance and...
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The accounting profession’s engagement with Asia

Explores a number of challenges for the Australian accounting profession in terms of contemporary engagement with Asia. IntroductionThrough the geographic accident of being located close to what is the most extraordinary population and economic growth in human history, as we see in the Asian region...
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Emerging pathways for the next generation of accountants

Summary: How are education pathways for entry into the accounting profession changing? How are globalisation and new technologies, along with new social and environmental issues, impacting these pathways? And, what can our next generation of graduate entrants expect as accounting roles become increasingly varied and...