Minerva Elements (Restricted Access: Repository Staff Only)
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ItemFrequency and nature of the reporting of going concern by auditors in the financial statements of Australian listed companies(Australian Accounting Standards Board, 2022-11-01)This report presents descriptive statistics on the reporting of going concern in the audit reports of financial statements of ASX listed companies. Analysis is presented for Australia and the World (hereafter referred to as RoW) based on the financial statements for the financial year 2021 and across the 2010-2020 period. The objective is to provide a ‘stocktake’ of the current reporting of going concern by auditors which may provide some useful background information for identifying areas of economic importance for further investigation and the policy deliberations.
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ItemAnnual benchmark and analysis research report on the reported financial performance and position of Australian Listed Companies(CAANZ (Chartered Accountants Australia and New Zealand), 2023-06)This annual benchmark research report provides benchmarks of normal, high and low values for the primary drivers of performance and the values of financial reporting line-items in an Income Statement and Balance Sheet for Australian listed companies. The benchmarks are produced for each Global Industry Classification Standards Sector (GICS) and for four company size categories (large, medium, small and micro) within each Sector.