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conceptual framework

Ever since the International Accounting Standards Board (IASB) decided to remove the term “prudence” from its conceptual framework in 2010 and replace it with “neutrality”, there has been a strong push from some quarters to... read more


Successful innovation is a balance between entrepreneurship and rigour, say two innovation experts. Discussing their “blue sky, black hat” approach with Mark Morris, CPA Australia’s senior tax counsel, both Robin Parsons, R&D... read more

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