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Financial instruments 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 financial instruments...
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Leases 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 leases...
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Financial reporting and auditing in uncertain times
The state of uncertainty means financial reporting and auditing will remain complex with increased risks. This guide reminds preparers and auditors of financial reports of some key focus areas...
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Not-for-Profit Cash Reserves
This CA ANZ Business Insight explores how appropriate it is for a NFP to post a surplus, before exploring: How to determine the best reserve policy for your organisation, and How to communicate that...
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Q&A Charity depreciation rates (NZ)
This Q&A answers: Are Inland Revenue depreciation rates for property, plant and equipment acceptable for charities to use?...
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Q&A: Financial reporting requirements applicable to large NZ companies
This Q&A answers: What are the financial reporting obligations for a “large company” in New Zealand?...
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Accounting for entitlements - casual employees
In the wake of recent Federal Court judgements, this guide assists financial statement preparers in Australia to account for entitlements that may arise for regular and systematic casual employees...
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Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time
My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of...
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Q&A: Determining whether a new company is “large” (NZ)
This technical Q&A answers: How does the definition of “large” in the Financial Reporting Act 2013 apply to newly established companies?...
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Q&A: NZ body corporates: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for body corporates in New Zealand?...
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Q&A: Cancellable or renewable lease terms
This technical Q&A answers: How do I determine the lease term of a cancellable lease or a renewable lease?...
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Q&A: Accounting for mergers and acquisitions of clubs
This technical Q&A answers: Where can I find guidance on how to account for merger and acquisition transactions involving clubs?...
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Q&A: Dealing with natural disasters
This technical Q&A answers: I have a client that has been affected by the recent floods. What are the issues I need to consider when dealing with clients affected by natural disasters and is there any...
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Q&A: Accounting standards issued but not yet effective
This technical Q&A answers: What do I have to do about accounting standards that are issued but not effective, and where can I find them?...
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Q&A: Māori incorporations: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for Māori incorporations?...