Perspective articles

In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.

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  1. Giving New Zealand’s Agreed Upon Procedures Standard a makeover

    New Zealand’s Agreed Upon Procedures (AUP) engagement standard APS-1 Statement of Agreed Upon Procedures standards (APS-1) recently celebrated the 25th anniversary of its first release...

    • File type: PDF
    • Size: 0.3 MB
  2. Accounting for uncertainty over income tax treatments, IFRIC 23, tax treatment

    Author: Siva Sivanantham, CA, Director - National Financial Reporting Advisory at Grant Thornton...

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    • Size: 0.6 MB
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  3. Lessons from the Trans-Tasman Audit Advisory Committee

    Geetesh Raniga, CA, Partner, Staples Rodway, Auckland...

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    • Size: 0.4 MB
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  4. New Leasing standard change – compliance or opportunity for improvement?

    Authors: Sean Rugers, CA, Partner, PwC Masha Marchev, CA, Manager, PwC...

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    • Size: 0.8 MB
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  5. A New Auditing Standard on Service Performance Information for New Zealand

    Author Misha Pieters, Senior Project Manager, XRB...

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    • Size: 0.7 MB
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  6. How will the Three New Accounting Standards Affect your Deals?

    Authors: Wayne Basford, FCA, IFRS Leader Asia Pacific and BDO Susan Oldmeadow-Hall, FCA, Associate Director, BDO...

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    • Size: 0.7 MB
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  7. APESB issues guidance on Low Doc Offering Sign-Offs, the 2017 Compiled Code and proposes revisions to Risk Management for Firms

    Jacinta Hanrahan, CA, Senior Technical Manager, APESB Ruth Oliquino, Senior Project Manager, APESB...

    • File type: PDF
    • Size: 0.9 MB
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  8. Common application issues in implementing the new revenue standard

    Author: Siva Sivanantham, CA, Director - National Financial Reporting Advisory, Grant Thornton...

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    • Size: 2 MB
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  9. The Disclosure Initiative − Principles of Disclosure Discussion paper − the latest instalment in the IASB's march towards 'Better Communication in Financial Reporting'

    Author Dean Ardern, Accounting Technical Director, Pitcher Partners...

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    • Size: 0.7 MB
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  10. What's new in audit?

    Author Liz Stamford, FCA, Audit and Insolvency Leader, Chartered Accountants ANZ...

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