The purpose of this report is to review the cyber-threat landscape, to discuss cybersecurity and its future trends and areas of concern, and to highlight particular areas that are likely to have direct impact on the future of accountancy.
This report examines how the quality and value of risk reporting can be improved. It reviews current practice in risk reporting, the barriers to better risk reporting, the wishes of users, and the concerns of preparers.
IFRS 15, revenue from contracts with customers: a major project is completed
This paper describes the development of the project to update the financial reporting of revenue from contracts with customers, which has now resulted in the issue of a new International Financial Reporting Standard (IFRS), and the views that ACCA has expressed during the various stages of this project.
The drivers of audit quality: auditors’ perceptions
This report summarises the findings of an online survey conducted by ACCA and Macquarie University into auditors’ perceptions about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.