This paper aims to explain why the information economy requires a new approach to accounting. It examines how the profession can reshape existing accounting standards to help fill the information gap, while developing an entirely new approach to gathering and reporting financial and non-financial information.

This review provided an opportunity for feedback on the operation of the Australian Financial Complaints Authority (AFCA) since its establishment, and to consider whether further enhancements should be made to ensure the external dispute resolution scheme is appropriately calibrated and operating effectively.

The committee's final report makes 12 recommendations in relation to the regulation of digital assets in Australia, 'de-banking' practices affecting Australian FinTechs and other businesses, and several other issues relating to Australia's position as a technology and financial centre, to drive opportunities for innovative businesses, protect consumers, and enhance Australia's competitiveness.

Governments and multinational organisations around the world have begun exploring the feasibility of developing retail digital currencies for domestic and global payments. This policy brief does not address bitcoin or other privately issued digital currencies that are not backed by assets having intrinsic value.

The payments system plays a key role in the Australian economy. It facilitates economic activity by providing a safe, efficient and effective way for Australians to exchange money for goods and services. This review was asked to investigate whether the regulatory architecture of the Australian payments system remains fit-for-purpose and responsive to advances in payments...