Investor confidence is variable in 2024
In its sixth year, the Investor Confidence survey shows Australian investors remain confident but New Zealand investors are concerned about the NZ economy...
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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...
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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...
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Shining a light on working capital
Recent amendments to accounting standards aim to improve the information entities disclose about their supplier finance arrangements...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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Changes for New Zealand charities
An overview of the policy developments affecting the charitable sector in New Zealand...
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New reporting requirements for Tier 3 and 4 NFPs
A look at the revised Tier 3 and 4 reporting requirements for charities and incorporated societies that are now effective...
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Time to update your accounting policy note to the financial statements
Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...
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Public Benefit Entity reporting thresholds increased
Amendments to XRB A1 provide reporting relief for smaller charities and NFPs...
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AML exemption approved
The Associate Minister of Justice has approved Chartered Accountants ANZ’s AML exemption application covering specific tax transfers...
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How to use the Code of Ethics when you’re an accountant in business
Using the Code of Ethics for Professional Accountants can help remove conflicts of interest and protect reporting integrity...
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New Incorporated Societies Act 2022
A comparison of the 2022 Act to the 1908 Act, with a particular focus on the new reporting and audit requirements...
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Not-for-profits: seeking access to the small business restructuring process
We have raised a concern that incorporated associations do not have access to small business restructuring process when facing financial difficulties...
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Directors liable for climate disclosures: new legal opinion
CA ANZ contributes to expert roundtable...
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NZAuASB releases new Agreed Upon Procedures standard: NZICA withdraws APS-1
NZAuASB has issued ISRS NZ 4400 Agreed Upon Procedures Engagements, the new standard for these engagement types that will replace NZICA’s current AUP standard APS -1 (revised)...
