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Showing results 616-630 of 1937

  1. Talent

    Leaders in the audit profession reflect on the obstacles they face when attracting and retaining talent as well as the solutions they are exploring...

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  2. What are the latest developments in financial services law and policy?

    Activity of our advocacy team on financial services law and policy...

  3. New Zealand retirement income system

    Overview of NZ Superannuation, KiwiSaver, and other superannuation schemes that make up the retirement income framework...

  4. Updates on NZ Code of Ethics & other NZ Regulatory Matters

    Recent and proposed changes to the NZ Code of Ethics, ethics CPD requirements and delays to /PS-2 Client Monies update...

  5. 2025 Update to NZ Code of Ethics on Tax Planning and Related Services

    The NZ Regulatory Board proposes revisions to the NZICA Code of Ethics to reflect changes made to the International Code by IESBA’s Tax Planning Project...

  6. Accounting for climate related commitments

    IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...

  7. 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...

  8. A simplified trust account framework for Queenslands building industry

    Amendments to clarify and simplify the trust account framework will take effect on 1 July 2024...

  9. Clarifying the rules for classifying loan liabilities

    Rules for classification of current and non-current liabilities have been revised and simplified and additional disclosures are now required...

  10. Changes for New Zealand charities

    An overview of the policy developments affecting the charitable sector in New Zealand...

  11. Shining a light on working capital

    Recent amendments to accounting standards aim to improve the information entities disclose about their supplier finance arrangements...

  12. A new look for the income statement

    New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...

  13. 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...

  14. Understanding the NGER Act A Foundation for Climate-Related Disclosures

    The National Greenhouse and Energy Reporting Act 2007 (NGER Act) provides a national framework for reporting greenhouse gas emissions, energy production and energy consumption. As Australia prepares...