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  • Why intangible assets are reshaping business valuation

    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

    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

    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
  • Tax Time 2026: Small business guide to ATO compliance

    Tax Time 2026: Small business guide to ATO compliance
    2026/06/09
    Tax time can add to the stress of small business. So, to help reduce that worry, this episode is devoted entirely to small business issues for tax time 2026. With high-level expertise from the ATO's Angela Allen, assistant commissioner responsible for small business experience, in the studio with CPA Australia's tax lead Jenny Wong, explore the most common tax issues affecting small business, and how you can stay compliant. In this episode, you'll gain valuable information on: The most common tax time mistakes made by small businesses Why accurate record keeping is still critical for compliance The ATO's key focus areas for small business audits and reviews How data matching is changing tax reporting and enforcement What businesses need to know about Payday Super changes How the instant asset write-off applies this financial year Why cashflow management is essential for meeting obligations The support tools and learning resources available for business owners How the ATO is addressing shadow economy activity and tax evasion Why early engagement with advisers and the ATO can prevent bigger problems Tune in now. Host: Jenny Wong, tax lead, CPA Australia Guest: Angela Allen, assistant commissioner at the ATO, responsible for small business experience For more, head to CPA Australia's tax time tools and resources page. And of course, you can head to the ATO website or you can download the ATO app. The ATO also has online services and you can go to the ATO website and search verify or report a scam or how to stay scam safe for more information. 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 Cash Flow Pressure for Small Businesses and When to Contact the ATO 00:16 Tax Time 2026 Overview with Angela Allen, Australian Taxation Office 01:00 Common Small Business Tax Time Mistakes and Record‑Keeping Errors 02:06 ATO Record‑Keeping Tools: Recordkeeping Evaluation and myDeductions App 02:38 ATO Small Business Compliance Focus Areas for 2026 02:58 ATO Small Business Compliance Risks: Income Reporting, Employer Super Obligations, and Cash‑in‑Hand Payments 04:08 ATO Small Business Tax Time Toolkit and Online Learning Resources 05:27 Managing Cash Flow Stress and Early Engagement with the ATO 05:51 Tax Time 2026 Changes: TPAR Reporting and Pre‑Fill Data 06:37 Instant Asset Write‑Off Rules for Small Businesses 06:56 Payday Super Starting 1 July and Employer Readiness 07:18 Staying Compliant Year‑Round Using Digital Tax Tools 08:15 GST, PAYG Withholding, Superannuation, and Cash Flow Planning 09:05 ATO Priorities on the Shadow Economy and Cash‑in‑Hand Payments 10:26 Episode Wrap‑Up and CPA Australia Resources #taxtime #smallbusiness #smallbusinesstax #compliance #ATO
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    11 分
  • Tax reform insights from a global policy expert

    Tax reform insights from a global policy expert
    2026/05/05
    Tax reform. It's one of the most hotly debated issues around the world. And as global tax expert Viva Hammer notes, the biggest barrier to tax reform in Australia is not policy – it is the pursuit of perfection. In this episode of With Interest, she brings a global perspective shaped by her work on significant tax reforms in recent US history. Her message is clear: progress comes from doing something better, not waiting for something perfect. Main learnings include: lessons from US tax reform and what Australia can apply why "better, not perfect" is critical for improving tax reform how predictability drives investment more than headline tax rates how to provide certainty for international investors the role of GST as a more efficient and sustainable tax base the fairness of corporate tax versus consumption and land taxes where Australia sits in the global tax competition landscape As we head toward the 2026 Federal Budget, it's clear that governments, businesses, and the accounting profession are grappling with complex and interconnected challenges – from investment certainty to intergenerational fairness and the future of our tax mix. This episode is a timely look at a key issue with one of the most respected global voices in tax. Tune in now. Host: Jenny Wong, tax lead, CPA Australia Guest: Viva Hammer, a leading global tax policy expert. Most of her career was spent in the US as partner in New York and Washington law and consulting firms as well as at the US Treasury Department and US Congress. She now brings that international perspective back to Australia. For more, head to Viva's website. And don't forget to check out CPA Australia's YouTube channel for the upcoming live Federal Budget 2026 webinar. 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
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    20 分
  • Managing cashflow pressures: Insights for small business

    Managing cashflow pressures: Insights for small business
    2026/04/28
    Cashflow planning is now critical for small businesses. In an environment of volatile fuel prices, interest rate uncertainty and upcoming changes to payday super, this episode will help you understand and manage today's cashflow challenges. Key learnings: why cashflow pressure is increasing across small businesses how to approach simple, practical cashflow forecasting the impact of payday super on cashflow timing and planning pricing decisions and their role in protecting margins managing supplier and customer payment terms effectively when to use financing, overdrafts or alternative funding risks of relying on tax liabilities or high-cost lending building resilience through relationships and early planning the role of accountants, bookkeepers and business owners working together how to identify opportunities even in uncertain conditions Even well-run businesses can face cashflow challenges if these pressures are not actively planned for. Listen in for an expert-led discussion. Host: Richard Webb, Superannuation Lead, Policy and Advocacy, CPA Australia Guests: Matthew Addison, Executive Director of the Institute of Certified Bookkeepers, and Gavan Ord, Business and Investment Lead, CPA Australia. For more, there's the recent With Interest podcast on how global conflict is shaping energy, supply chains and business strategy. And CPA Australia's YouTube livestream is on April 29, 2026 (1-2pm AEST). It's called, 'Get ready for pain-free Payday Super'. More information can be found in the ATO Payday Super guide. 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
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    25 分
  • Global volatility, energy shocks and business resilience

    Global volatility, energy shocks and business resilience
    2026/04/21
    It's a volatile world. Energy security, trade in primary resources and food supply are all reshaping the rules of resilience. In this timely episode, CPA Australia's experts unpack how global conflict is affecting the operating environment for business, finance and policy leaders. With the current geopolitical tensions as the backdrop, learn how energy shocks, supply chain disruption and inflation pressures are forcing a rethink of long-term strategy. CPA Australia's policy leaders lean into what this crisis also means for net zero targets and sustainability. Key issues examined include: • how energy chokepoints drive inflation and policy decisions • why lean supply chains are now a structural risk • what resilience really looks like in practice across business and government • the evolving trade-offs between energy security and net zero goals • why sustainability is becoming a core part of national security and business planning Listen in for expert-led insight. Host: Elinor Kasapidis, Chief of Policy, Professional Standards and External Affairs, CPA Australia. Guests: Gavan Ord, Business Investment and International Lead, Policy and Advocacy, CPA Australia, and Patrick Viljoen. ESG Lead, Policy and Advocacy, CPA Australia. For more, head to the CPA Australia website for business strategies to help navigate today's uncertain global landscape. And check out our YouTube live webinar series on the CPA Australia channel, where you'll find a three-part ESG webinar series, as well as our upcoming live webinar for the federal budget. We also have insights from the small business survey and a range of other interesting webinars coming up. 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 and keep you informed. 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
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    27 分
  • Navigating business in today's uncertain global landscape

    Navigating business in today's uncertain global landscape
    2026/04/07
    It's a volatile world, and businesses are under pressure. In this episode of With Interest, Gavan Ord, Business Investment and International lead at CPA Australia, explores how businesses are navigating an increasingly unstable global environment marked by geopolitical conflict, cost pressures and economic shocks. The conversation draws on insights from CPA Australia's Asia-Pacific Small Business Survey to unpack how small and medium enterprises (SMEs) are coping, and what separates those that merely survive from those that emerge stronger. The discussion emphasises that while volatility is becoming the norm, uncertainty does not have to result in paralysis. Instead, thoughtful planning, investment in capability, and trusted advice can help businesses build resilience and position for long‑term growth, even as governments and markets remain focused on short‑term crises. Key areas covered: How global conflicts, fuel price shocks and inflation affect small businesses across Australia and the APAC region. How a risk‑averse mindset changes business decision‑making, and the risks of focusing only on cost‑cutting. What role accountants and advisors can play through scenario planning, forecasting and calming decision‑making. Why businesses that continue investing in technology, innovation and management capability perform better during crises. If you're navigating uncertainty in business, this episode has expert insights to help. Host: Elinor Kasapidis, Chief of Policy, Standards and External Affairs, CPA Australia Guest: Gavan Ord, Business Investment and International lead, Policy and Advocacy, CPA Australia For more, head online for CPA Australia's 17th Asia-Pacific Small Business Survey. CPA Australia also has tips for managing through tough times and managing through a high cost environment ABC News finance journalist Alan Kohler talking about fluctuating oil prices on April 7, mentioned in this episode. 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
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    23 分