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Showing results 1-6 of 6

  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. 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...

  4. 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...

  5. Accounting for climate related commitments

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