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  1. Time to update your accounting policy note to the financial statements

    Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...

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  2. Submission on Amendments to For-profit Domestic Accounting Standards

    Proposed amendments to FRS-42, FRS-43 and FRS-44 due to NZ IFRS 18...

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  3. Joint submission on RDR Concessions – NZ IFRS 18

    Disclosure concessions for Tier 2 for-profit entities in NZ IFRS 18...

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  4. Q&A: Corporate trustee reporting

    This Q&A answers: Do the financial statements of a corporate trustee need to include the assets and liabilities of a trust that it administers/manages?...

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  5. 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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