『With Interest』のカバーアート

With Interest

With Interest

著者: CPA Australia
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The With Interest podcast brings you unrivalled commentary and thought leadership for businesses, accounting and finance professionals. Each fortnight, we share expert industry opinions, insights and resources across accounting, public practice, taxation, auditing, finance, strategy, leadership, economic and business-related issues. Subscribe today to stay up-to-date with the latest episodes. With Interest is presented by CPA Australia, one of the world's largest accounting bodies, with core services that include education, training, technical support and advocacy. In 2018, CPA Australia won an Award of Excellence at the 24th Annual Communicator Awards in the category of 'Podcasts - General-Corporation/Business'. CPA Australia publishes four podcasts: With Interest, INTHEBLACK, INTHEBLACK Out Loud and Excel Tips. To find out more about our podcasts, visit https://www.cpaaustralia.com.au/tools-and-resources/podcasts - or search for the shows in your podcast service. To contact the podcast team email us at podcasts@cpaaustralia.com.au© CPA Australia 政治・政府 経済学
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  • Why intangible assets are reshaping business valuation
    2026/07/21
    How do you measure value when much of a company's worth no longer appears on the balance sheet? This episode explores the growing importance of intangible assets and why they have become one of the most significant challenges facing accountants, valuers, investors, and standard setters. As investment increasingly flows into intangibles such as software, data, AI, brands and intellectual capital, questions are emerging about whether traditional financial reporting can keep pace. Key listener takeaways include: Why intangible assets are becoming a major driver of business value The growing gap between market value and financial statement value How valuation standards support consistency and trust Why investors need greater visibility for intangible investments What CFOs, auditors and valuers can do differently to improve intangible valuations What the IASB's review of intangible asset reporting could mean Why transparency, professional judgement, and valuation quality matter You'll gain clear insight from this practical discussion on where value now lives inside organisations and how reporting frameworks may need to evolve. Host: Elinor Kasapidis, chief of policy standards and external affairs, CPA Australia Guests: Ram Subramanian, external reporting policy lead, CPA Australia Nicolas Konialidis, director of the International Valuation Standards Council (IVSC) in Asia and technical director of IVSC's Business Valuation Board. He has over three decades of experience in equity markets, corporate finance, and valuations in Europe, the USA and Asia Learn more about the IVSC by heading to its website and there you'll find additional perspectives on intangibles. And you can read IOSCO's statement on the importance of high-quality valuation information in financial reporting. IOSCO is the international body that brings together the world's securities and derivatives regulators, and is recognised as the global standard setter for financial market regulation. You can also watch the Valuing AI, Data and Intangible Assets: Insights from Nicolas Konialidis webinar from CPA Australia's 'Accounting for Intangibles Summit'. Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. https://www.youtube.com/@CPAaustralia/podcasts And don't forget to click subscribe to the channel for a wide range of content that will help your career. CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting: With Interest https://www.cpaaustralia.com.au/tools-and-resources/podcasts/with-interest INTHEBLACK https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud Excel Tips https://www.cpaaustralia.com.au/tools-and-resources/podcasts/excel-tips Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au Chapters: 00:00 Intangible Assets and Business Valuation: Why Value Creation Is Changing 00:26 CPA Australia With Interest: Valuations, Accounting Standards and Intangible Assets 01:30 Nicolas Konialidis on the Dot-Com Boom, Market Valuations and Intangibles 02:31 IVSC Explained: International Valuation Standards and Financial Reporting 04:08 AI, Data, Software and Platform Businesses: The Intangible Asset Challenge 06:07 Capital Allocation and AI Investment: Why Better Intangible Asset Reporting Matters 07:05 IVSC Intangible Assets Research: Goodwill, Brand Value, Human Capital and Data 10:19 IAS 38 and the IASB Review: Modernising Accounting for Intangible Assets 11:28 CFOs as Chief Value Officers: Valuation Skills for the Intangible Economy 13:36 Making Intangibles More Tangible: Improving Valuation Transparency and Comparability 15:17 IOSCO, IVSC and Financial Reporting: Raising Valuation Quality Standards 16:40 CPA Australia Intangible Summit: The Future of Accounting and Valuation Standards 18:31 Technology Innovation vs Accounting Standards: Closing the Intangibles Gap 19:29 Valuation Risk and Intangible Assets: Impacts on Investors and Capital Allocation 20:46 Market Value vs Book Value: Why Financial Reporting Must Stay Relevant 21:58 Key Takeaways: Intangible Assets, Valuation Standards and Market Confidence
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    23 分
  • Tax Time 2026: How ATO protects your financial data
    2026/06/16
    Cyber fraud is not going to stop overnight. It will continue to become more sophisticated and pervasive as time goes on. Which means this third episode in the tax time 2026 series is even more relevant today as it focuses on fraud risks and how you can protect your financial data. With guest expertise from Jade Hawkins, assistant commissioner in the ATO's fraud and criminal behaviours business line, and hosted by CPA Australia's tax lead Jenny Wong, deep dive into the ATO's counter-fraud program, emerging scam trends and the practical tools now available to strengthen digital security across the tax system ahead of tax time 2026. Additionally, explore new features in the ATO app that give taxpayers more control over their accounts to the steps agents can take to protect their clients and their own practices from new threats. In this episode, you will also gain expert information on: why identity theft and frauds are becoming more sophisticated what tax agents can do to protect clients and their own practices the most common fraud and cyber-attack techniques targeting the sector why strong myID settings and multifactor authentication matter how phishing, malware and credential stuffing attacks are evolving what happens when a taxpayer's account is compromised. Tune in now. Host: Jenny Wong, tax lead, CPA Australia Guest: Jade Hawkins, assistant commissioner in the ATO's fraud and criminal behaviours business line For more, head to CPA Australia's tax time tools and resources page. Additionally, you can head to the ATO website or download the ATO app. The ATO also has online services and you can go on the ATO website to verify or report a scam or learn how to stay scam safe. And you can phone the ATO on 1800 008 540. Loving this episode? Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. https://www.youtube.com/@CPAaustralia/podcasts And don't forget to click subscribe to the channel for a wide range of content that will help your career. CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting: With Interest https://www.cpaaustralia.com.au/tools-and-resources/podcasts/with-interest INTHEBLACK https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud Excel Tips https://www.cpaaustralia.com.au/tools-and-resources/podcasts/excel-tips Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au Chapters: 00:00 Fraud Prevention Urgency: ATO, Tax Agents and Evolving Scam Risks 00:22 Intro - Jenny Wong - Tax Time 2026 00:39 Jade Hawkins (ATO) on the Counter Fraud Program Overview 01:08 What Is the ATO Counter Fraud Program? $187M Investment Explained 01:17 Proactive Fraud Detection: Real-Time Data, Analytics and System Protections (ATO) 03:20 ATO App Security Updates: How Taxpayers Can Stay Safe with myID 03:30 Real-Time Alerts, Account Locking and Fraud Prevention via ATO App 04:01 Case Study: Stopping Tax Refund Fraud Using ATO App Notifications 05:49 ATO "Verify Call" Feature: Detecting Scam Calls and Social Engineering 06:14 ATO App Tools for Taxpayers: myDeductions, Pre-Fill Data, Refund Tracking 07:25 How Tax Agents Can Protect Clients: myID, ATO App and Fraud Awareness 08:21 Cybersecurity Best Practices: MFA, Strong Passphrases, Software Updates 10:23 ATO Resources and Training: Tax Fraud Hub and Cybersecurity Modules 11:03 Current Scam Trends: PII Data Breaches and Identity Theft Risks (ATO Insights) 11:40 Fraud Targeting Tax Agents: Phishing, Malware and Credential Stuffing 13:48 What Happens If a Taxpayer Is Compromised? ATO Safeguards Explained 15:54 Final Advice from Jade Hawkins: Vigilance, ATO App and Strong Access Controls 16:23 Conclusion: Tax Time 2026 Fraud Risks and Key Takeaways for Agents
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    17 分
  • How auditors can spot risk before it's too late
    2026/07/07
    Strong professional judgement is often the difference between identifying risk early and recognising failure only in hindsight. This episode explores what major market collapses can teach auditors, accountants and finance professionals about maintaining trust, independence and scepticism when risks are evolving rapidly. With Paul Munter, formerly of the US Security and Exchange Commission (SEC), in the studio – along with CPA Australia's audit and assurance lead Tiffany Tan – this episode offers deep insight into this important issue. Drawing on lessons from Enron, WorldCom, the global financial crisis and FTX, the discussion examines how reporting narratives can gradually drift from economic reality and why strong professional judgement remains critical. Key takeaways: What past market failures reveal about weaknesses in reporting, auditing and oversight Why audit quality, independence and professional scepticism remain essential How emerging risks such as crypto and private capital challenge traditional approaches The importance of asking better questions and challenging explanations that do not make sense Why the profession needs to do a better job explaining the value and career opportunities within audit How auditors contribute to market confidence, capital formation and investor trust Host: Elinor Kasapidis, chief of policy standards and external affairs, CPA Australia. Guests: Paul Munter served as the US Securities and Exchange Commission (SEC) chief accountant (2021-25) and its deputy chief accountant (2019-21). He had previously retired from KPMG where he was the lead technical partner for its international accounting and International Financial Reporting Standards (IFRS) activities. He is a CPA in Colorado, New York, and Florida. Tiffany Tan, audit and assurance lead, CPA Australia. You can learn more about Paul Munter here. CPA Australia also has some useful audit and assurance tools and resources. Loving this episode? Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. https://www.youtube.com/@CPAaustralia/podcasts And don't forget to click subscribe to the channel for a wide range of content that will help your career. CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting: With Interest https://www.cpaaustralia.com.au/tools-and-resources/podcasts/with-interest INTHEBLACK https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud Excel Tips https://www.cpaaustralia.com.au/tools-and-resources/podcasts/excel-tips Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au Chapters: 00:00 Audit Independence Failure: Firm vs Practice Responsibility 00:26 CPA Australia "With Interest" Podcast Introduction – Elinor Kasapidis 00:40 Evolving Risk Landscape: Enron, WorldCom, GFC, and FTX 01:13 Guest Introduction: Paul Munter, SEC Chief Accountant Background 01:48 Enron & WorldCom: Early Warning Signs and Reporting Drift 02:56 Breakdowns in Standards, Application, and Audit Quality 04:25 Arthur Andersen Collapse: Independence and Firm Culture Lessons 06:06 Incentives and Oversight Failures: Non-Audit Services Risk 08:11 ISQM 1 and Audit Quality: Tone from the Top and Trust 08:40 Global Financial Crisis: Lehman Brothers and Window Dressing Repo Transactions 10:10 Counterparty Risk, Transparency, and Financial Disclosure Challenges 11:27 Mortgage-Backed Securities and Securitization Risk Amplification 13:56 Dodd-Frank and Strengthening Regulatory Frameworks 14:41 Crypto and FTX Collapse: Regulation, Visibility, and Compliance Gaps 16:52 Audit Competence and Engagement Acceptance: Lessons from FTX 19:55 Private Markets: Private Equity, Investor Eligibility, and Disclosure Debate 22:58 Audit Talent Pipeline Challenges and Value Proposition 24:55 Professional Skepticism: Curiosity and Asking Better Questions 26:08 Audit Career Paths: Opportunities, Travel, and Industry Exposure 29:53 Closing Remarks and CPA Australia Resources
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    31 分
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