Miriam Stiel and Katherine McMahon of Allens Arthur Robinson look at two recent decisions that have called into question the scope of copyright protection Before the High Court of Australia's decision ...

The AICPA Accounting and Review Services Committee (ARSC) has issued three proposed standards on preparation and compilation of prospective financial information and compilation of pro forma financial ...

One of the many challenging issues in public accounting during the coronavirus pandemic is the question of how practitioners should handle compilations of financial statements in which clients have ...

Although a compilation may be based on the selection, coordination or arrangement of uncopyrightable elements (such as facts or data), must those elements relate to the foregoing categories of ...