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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)
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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, 2022-11-01)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.
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ItemAustralian Listed Entities: Recognised intangible assets and key audit matters(Australian Accounting Standards Board and Auditing and Assurance Standards Board, 2023)
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ItemInsights into Key Audit Matters 31 December 2022 to 30 September 2023 reporting in Australia(CAANZ Chartered Accountants Australia and New Zealand, 2024)A report on the frequency and nature of the reporting of key audit matters (KAM) in auditors’ reports of Australian Stock Exchange (ASX) listed entities that issued financial statements in 2023
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ItemSubmission to the Australian Competition and Consumer Commission (ACCC) Supermarkets Inquiry 2024-25( 2024)The ACCC supermarkets inquiry has an interest in whether there is effective competition between supermarkets and the broader competitive dynamics. If competition is effective then supermarkets should be making ‘normal’ profits. However, very little evidence has been provided as to what normal profits should be. To provide a benchmark we analyse the profitability of Australian supermarkets against the largest supermarkets in OECD countries across the 3-year period 2021 to 2023.
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ItemUnveiling the nocturnal workforce: Taking a closer look at Australia’s after-hours employees(Ingenium Research, 2024-02-27)
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ItemMeasuring the Australian Night Time Economy 2021-22(Council of Capital City Lord Mayors, 2023)This report provides the latest insights into the Australian Night Time Economy (NTE) during the 2021/22 financial year. During this time, businesses continued to experience considerable restrictions and uncertainty, leading to significant fluctuations in activity. The start of the financial year began with lockdowns and restrictions – particularly in the eastern states and the Australian Capital Territory – but by January 2022 most Australians had been vaccinated and the nation had begun its transition towards ‘living with COVID’. As restrictions lifted, Core NTE businesses provided an opportunity to draw people back to our cities, enabling Australians to socialise and spend some of the savings they had accumulated during the pandemic. Core NTE businesses showed considerable innovation in navigating pandemic restrictions and adapting to evolving consumer habits. Although Core NTE businesses were able to trade again, they faced challenges such as staff shortages, changes in footfall patterns (contributing to demand unpredictability) and reduced lead-times for bookings. Some of these challenges persist in 2023. These challenges and opportunities have prompted states, territories and local governments to recognise and promote the advantages of fostering safe and vibrant NTEs through actively pursuing strategies, action plans and partnerships to support their development. This year’s report provides details on some of the initiatives that local governments have been implementing in their cities. It then analyses the economic performance of the sector – beginning with an overview of Australia, followed by a summary of trends in the states and territories and detailed analysis for each participating CCCLM member city (although detailed data has been prepared for 88 Australian cities, with a high level summary provided in Table 5, page 77). In many cases, Core NTE businesses have experienced growth in sales turnover in 2021/22, however, above average inflation is a factor in this performance; with the cost of goods and services in 2021/22 4.4% higher than in 2020/21 and 7.6% higher than in 2018/19 – an important factor to bear in mind when reviewing results. This report introduces more localised and unique insights for cities, via temporal analysis using the data behind Google Maps. This data complements the economic analysis by providing an understanding of where night time businesses cluster and the typical trading patterns of consumer-facing business activities in each city. Through 2022/23 and beyond, continued increases in inflation and associated cost pressures – on businesses and individuals – will continue to affect the NTE, and there is already evidence that while recent consumer spend has improved, this is driven more by use of credit than debit cards. The growing interest in the NTE from both the public and private sectors, combined with the latest evidence and insights provided in this report and other datasets, should support the sector going forward.