CPA AUSTRALIA
PODCAST

ASIC’s financial report surveillance program



Doug Niven from the Australian Securities and Investment Commission (ASIC) talks to Ram Subramanian from CPA Australia about ASIC’s focus areas for the financial report surveillance program for 30 June 2017 financial reports of listed entities and other entities of public interest. Doug discusses in detail the reason for ASIC’s key focus areas and how companies can respond to these focus areas, which include impairment testing, revenue recognition, expense deferral, off-balance sheet arrangements, tax accounting, disclosure of estimates and accounting policies and the impact of the new accounting standards. Doug also talks about industry focusses, digital disruption, enhanced auditors reports, client monies and the operating and financial review.

Participants

• Host: Ram Subramanian, Policy Adviser, Reporting, CPA Australia
• Guest: Doug Niven, Senior Executive Leader, Financial Reporting and Audit, ASIC



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