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Submission on Targeted Review of the New Zealand Accounting Standards Framework
Is it functioning as anticipated and achieving its original objectives?...
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Is capitalism dysfunctional? This former McKinsey boss says so
Short-termism and timid leaders have put capitalism on the wrong path, says IIRC chair Dominic Barton. But it can be fixed...
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Independent auditors underpin investor confidence
CA ANZ’s research shows solid investor confidence in New Zealand markets (85%) and companies (83%) but investors are nervous about global political unrest...
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Last chance to have your say in the XRB’s Targeted Review
External Reporting Board chair Michele Embling FCA wants to remind the accounting community there is still time to make a submission to the Targeted Review of the New Zealand Accounting Standards...
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Charity starts with good reporting
Jamie Cattell CA, the 2019 Young CA Regional Advocate Wellington, helps to lift financial reporting standards for charities...
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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?...
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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?...
