Reporting research and initiatives

Content Summary

Decision-usefulness in financial reports

This CPA Australia funded research project was undertaken by academics from University of Melbourne and Monash University. The study and subsequent reports make a valuable contribution to the ongoing global debate into the value and relevance of financial reports.

Research reports

Annual reports of unlisted Australian for-profit entities: are they used when making decisions?PDF · 1 MB

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.

AASB 16 Leases: investor perspectivesPDF · 311.2 KB

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.

Is the market ready to implement AASB 16/IFRS 16 Leases?PDF · 230.2 KB

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.

Promoting improved transparency, accountability and economic policy for governments: the Australian experiencePDF · 954.7 KB

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

Reporting entity concept initiative

CPA Australia held two roundtables that explored the Australian Accounting Standards Board’s (AASB) research findings into the application of the concept within Australian financial reports. 

As a precursor to the roundtables, we developed two issues papers exploring themes relevant to financial reporting in the for-profit and not-for-profit sectors.