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Q&A: Tier 4 NFP reporting (NZ)
This technical Q&A answers: Our entity’s founding documents require a ‘balance sheet’ whereas the Tier 4 NFP Standard does not. What do we do?...
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Q&A: General purpose vs special purpose financial reports
This technical Q&A answers: Can you explain the difference between general purpose financial reports (GPFR) and special purpose financial reports (SPFR)?...
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Q&A: Accounting for buying group rebates
This technical Q&A answers: A buying group makes a collective purchase from a wholesaler for a volume rebate based on their bulk purchase. The rebate is shared across the members according to an...
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Q&A: Accounting for non-refundable upfront fees
This technical Q&A answers: Can non-refundable upfront fees be recognised as revenue upon receipt?...
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Q&A: Auditing impairment
This technical Q&A answers: I have identified indicators that my audit client's intangible asset may be impaired. However, management is not willing to record an impairment loss. Is this uncertainty...
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Audit and Review Requirements for Australian Entities
Provides a summary of the legislative requirements to prepare financial reports, have an audit or review of those reports and the qualifications of auditors and reviewers for common types of...
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Q&A: Peppercorn leases
This technical Q&A answers: How should Australian not-for-profit entities record concessionary leases under the new leases standard?...
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Illustrative financial report under SPFR for FPEs – Services industry 2018
Illustrative financial statements that can help New Zealand SMEs in the services industry prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-Profit...
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Illustrative financial report under SPFR for FPEs – Products industry 2018
Illustrative financial statements that can help New Zealand SMEs in the products industry prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-Profit...
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Illustrative financial report under SPFR for FPEs – Agricultural sector 2018
Illustrative financial statements that can help New Zealand SMEs in the agricultural sector prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-...
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A Special Purpose Financial Reporting Framework for use by For-Profit Entities
An optional set of self-contained guidelines designed to assist in the preparation of single entity, historical, special purpose financial reports (SPFR) for small and medium sized for-profit entities...