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Submission on revenue and transfer expenses for NZ PBEs
CA ANZ submission to XRB on ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses for Tiers 1 and 2 Public Benefit Entities...
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Submission to Treasury on draft legislation to establish External Reporting Australia
CA ANZ submission to Treasury on draft legislation: Treasury Laws Amendment Bill 2025 – Financial Reporting System Reform...
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CA ANZ launches Sustainability Playbook
CA ANZ launches Sustainability Playbook to help accountants lead the way on climate and sustainability reporting...
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Submission on classification of a foreign exchange difference from an intragroup loan
CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...
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Submission on amendments to sustainability assurance phasing
Amendments to ASSA 5010 to clarify assurance over directors’ declarations and voluntary reporting...
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Australian holiday homes tax changes
The ATO has published draft guidance revealing a changed approach to the taxation of holiday homes...
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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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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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Changes for New Zealand charities
An overview of the policy developments affecting the charitable sector in New Zealand...
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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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Public Benefit Entity reporting thresholds increased
Amendments to XRB A1 provide reporting relief for smaller charities and NFPs...
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A case study: Demystifying materiality in accordance with ISSA 5000
In partnership with ACCA, this case study applies the ISSA 5000 materiality requirements to GHG emissions disclosures...
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Submission on Phase 1 of the AASB Agenda Consultation
CA ANZ response to AASB Agenda Consultation 2027–2031 Survey...
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Joint submission on Better Targeted Superannuation Concessions Draft Regulations
Joint submission on Better Targeted Superannuation Concessions Draft Regulations...
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IFRS 16 Leases: What's Working, What's Not, and What's Next
Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...