Beyond the Numbers

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March 2026

Beyond the Numbers -
Audit & Assurance Newsletter

Audit and assurance continues to extend beyond compliance, playing a broader role in supporting transparency, accountability and sound decision making across organisations.

In this edition of Beyond the Numbers, we explore a range of issues shaping the current reporting and governance landscape. From a closer look at AASB 119 and whether employee provisions reflect today’s realities, to common accounting challenges in business combinations, we unpack considerations for finance teams. We also examine ASIC’s latest enforcement priorities, the impact of regulatory settings on Australia’s online wagering market, and how digital reform and smart factories are influencing the future of industry.

Wherever your organisation sits on its reporting journey, we hope these insights provide useful perspective.

Tutu Phong

National Head of Audit & Assurance

AUDIT INSIGHTS LIBRARY

AASB 119 reality check: Are your employee provisions stuck in the past?

John Findlay and Bryce Martin | 4 min read

When it comes to preparing annual financial statements, recalculating employee benefits every year might feel like a pointless waste of time. We promise it’s not.

Aimee Whittingham and Jessica Hishon | 6 min read

Acquisitions are an increasingly popular way to fuel company growth. However, for those involved in preparing financial statements, they can be tricky to navigate.

Aimee Whittingham | 5 min read

The Australian online wagering landscape is shrinking. A tightening web of regulations and new taxation models is reshaping the industry, creating a high-stakes environment where only the biggest can thrive

Beenu Fernando | 4 min read

ASIC enforcement priorities for 2026: What's changed? The Australian Securities and Investments Commission (ASIC) oversees and enforces Australia’s corporate, financial services and consumer credit laws.

Mathavan Parameswaran and Darren Booth | 5 min read

To help our nation better use data and digital technology to boost productivity, the Australian Government tasked the Productivity Commission with identifying priority reforms and developing actionable recommendations.

Louis Quintal | 5 min read

Industry 4.0 is a digital revolution for manufacturing. A smart factory goes one step further. If you’re wondering what the difference is, well, it’s subtle.

Software development costs: expense or capitalise?

10 min watch

The episode explores whether to expense or capitalise software development costs under AASB 138. This is critical for accurate financial reporting, tax outcomes, and investor confidence. Learn the key rules and considerations.

WATCH EPISODE SIX >

Missed an episode? Catch up here.

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