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The newly created Critical Infrastructure Centre could assist overseas investors on whether they should bid for critical assets like ports. Julian Smith/AAP

Government’s new critical infrastructure list raises more questions than it answers for investors

The new Critical Infrastructure Centre might provide clarity on certain projects but it doesn't resolve the ongoing debate on what approach the government should take with foreign investment.
Investors need to know if there is impairment of assets, but research shows firms don’t always disclose all the information they should about this. Dean Lewins/AAP

Companies may be misleading investors by not openly assessing the true value of assets

Managers of well-known Australian companies are misleading investors by taking years to recognise asset impairments and not disclosing that information in financial reporting.
A Kenyan woman does a financial transaction using her mobile phone. Africaknows/Joshua Wanyama

Why financial inclusion needs a new frontier – asset building

Financial inclusion has so far focused on enhancing a poor person’s cash flow. But it needs to involve more. Not enough consideration is given to encouraging poor people to build assets.

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