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  1. Risk Mitigation Accounting: a new way to account for dynamic hedging risk

    We want to hear your views on the IASB exposure draft of a proposed risk mitigation accounting model for IFRS 9...

  2. IFRS 16 Leases: What's Working, What's Not, and What's Next

    Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...

  3. CA ANZ works with NZ regulator to fix auditing requirements

    After 6 months of concerted advocacy efforts by CA ANZ, the DIA’s GC13 form no longer prescribes non-conforming auditor reporting requirements...

  4. CA ANZ works with NZ regulator to fix auditing requirements

    After 6 months of concerted advocacy efforts by CA ANZ, the DIA’s GC13 form no longer prescribes non-conforming auditor reporting requirements...

  5. Financial liabilities settled in cash using an electronic payment system

    Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...

  6. A new look for the income statement

    New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...

  7. Accounting for climate related commitments

    IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...