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Q&A: Perpetual leases
This Q&A answers: How do I account for perpetual leases?...
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Q&A: New Zealand look-through company (LTC) paying dividends
This technical Q&A answers: Can a New Zealand look-through company (LTC) pay dividends if it has negative retained earnings?...
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Guidance for writing effective policy for financial reporting and assurance in New Zealand
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...
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Q&A: Financial assets with contingent features
This technical Q&A answers: Could a financial asset with a contingent feature that changes the amount or timing of contractual cash flows meet the solely payments of principal and interest test?...
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Q&A: Asset values in an SMSF
This technical Q&A answers: Which valuation method should be used for SMSF assets, and as auditor – what is my responsibility?...
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Practical roadmap to prepare for climate related disclosures
To assist finance professionals and finance teams to prepare for mandatory climate-related financial disclosures in Australia, CA ANZ and BDO have collaborated to launch a practical six-step roadmap...
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Frequently Asked Questions on Nature
Nature and understanding its impact and dependencies for business is developing rapidly globally and domestically. In response to this, Governance Institute of Australia and Chartered Accountants...
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Guidance for not-for-profit reporting in New Zealand
Provides an overview of the statutory financial reporting requirements in New Zealand for some common types of NFPs...
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IFRS Knowledge Hub
The hub contains resources to help get started with using IFRS Sustainability Disclosure Standards. The content will support those starting from different levels of knowledge and experience...
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Measuring social impact for better reporting: For-Purpose sector
A guide for NFP and other For-Purpose organisations seeking to measure and report outcomes and impact. It provides a glossary, explanations, insights, practical examples and links to a range of in-...
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Q&A: G100 Milliman discount rate report (AU)
This Q&A answers: How do I get one of the monthly G100 Milliman discount rate reports?...
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Q&A: Charity disclosure of KMP remuneration (AU)
This Q&A answers: What are the disclosure requirements for charities around key management personnel (KMP) remuneration?...
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Guidance for policy makers: Writing effective legislation for annual financial reporting in Australia
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...
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Directors’ responsibilities for financial reporting
This guide has been prepared to assist directors understand and fullfil their responsibilities in relation to financial reporting...
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Revenue blueprint
Part of our interactive financial reporting blueprint series, this guides you through some of the key recognition, measurement and disclosure requirements when accounting for revenue...