Communicating value through integrated reporting
The Integrated Reporting Framework enables organisations to report on a broader set measures other than just financial performance...
Perspective articles
In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.
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Code Essentials for Professional Accountants
The APESB has issued the restructured APES 110 Code of Ethics for Professional Accountants (the Code) which contains changes that impact all professional accountants...
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LIBOR reform: changing the finance industry's most important number
Due to concerns about manipulation, IBORs are in the process of being replaced by interest rates based on observable market transactions – what does this mean for you and your clients?...
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Future Options for Auditing Standards applicable to Audits of Less Complex Entities
The IAASB has issued a discussion paper exploring possible options to address the challenges of using the ISAs to audit less complex entities (LCEs)...
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Change is on its way for Incorporated Societies in New Zealand
Proposed amendments to the regulation of NZ Incorporated Societies are on the way – what do they contain?...
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Tax transparency – are we there yet?
Has tax transparency been achieved in Australia and is there room for improvement?...
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The future of special purpose reporting
Your feedback is vital to ensuring planned reforms to special purpose reporting in the for-profit private sector are workable and cost effective...
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Common application issues in implementing the new leases standard
IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...
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Changes in tax law – does fair value still matter?
The Federal government is requiring entities to align the value of their assets for thin capitalisation purposes with financial statement value...
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The XRB seeks feedback on its strategy for developing accounting standards
The Targeted Review of the New Zealand Accounting Standards Framework...
