Provides both a conceptual understanding and a practical application of the Australian Accounting Standards.

Reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting.

Discusses the role, impact, challenges and opportunities of corporate governance statements in financial reporting.