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- Title
Keeping up with the Changing World of Accounting.
- Authors
Shan, Yaowen; Wright, Sue
- Abstract
This issue of I Australian Accounting Review i updates readers on six of the key areas in which the world of accounting is changing: artificial intelligence (AI); the impact of reporting key audit matters; measuring inventories at fair value; the importance of staffing for audit quality; barriers to the usefulness of not-for-profit reporting; and setting an agenda for research into corporate human rights. This issue highlights that skilled accounting practitioners with an ability to apply traditional accounting tools to new situations will continue to be relevant in the changing world of accounting. Readers may be interested to know that while the fair value component of the balance sheet value is not found to be value-relevant, changes in both the historical cost and fair value measures are.
- Subjects
FAIR value accounting; AUDITING; FAIR value; ACCOUNTING; FINANCIAL statements; CORPORATE accounting; ACCOUNTING standards
- Publication
Australian Accounting Review, 2023, Vol 33, Issue 2, p109
- ISSN
1035-6908
- Publication type
Article
- DOI
10.1111/auar.12405