November 2022 Client financial reporting update

Alison is the leader of the Accounting & Corporate Reporting team in Deloitte’s Audit and Assurance division. She has over 25 years’ audit and accounting advisory experience in Australia, Hong Kong and South Africa, specialising in the resolution of complex accounting issues. Alison served as a member of the Australian Accounting Standards Board (AASB) and has recently completed her six-year term as the deputy chair. She is also a member of the Fair Value and Business Combinations Project Advisory Panels of the AASB. She is also a member of the Deloitte Global Expert Advisory Panel on Leases and the Property Council of Australia’s National Accounting Roundtable. Areas of specialist expertise include leasing and off-balance sheet structures, revenue recognition, impairment of assets, mergers and acquisitions and asset sale transactions.

Moana has over 21 years practical experience with Deloitte in a number of technical accounting related roles, including secondments to the Deloitte IFRS Global Office in London and Accounting Technical in New Zealand. In her current position Partner, Audit & Assurance – Accounting Technical, she provides specialist accounting advice to a variety of clients, specialising in impairment of assets and service concession arrangements, but also has extensive experience in all areas of A-IFRS. Moana was the primary author of AASB Research Report 9 – Perspectives on IAS 36: A Case for Standard Setting Activity (2019).