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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  1. The XRB seeks feedback on its strategy for developing accounting standards

    The Targeted Review of the New Zealand Accounting Standards Framework...

  2. Common application issues in implementing the new leases standard

    IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...

  3. 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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  4. Communicating value through integrated reporting

    The Integrated Reporting Framework enables organisations to report on a broader set measures other than just financial performance...

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  5. How to deal with an ethical conflict in your workplace

    As members of a professional accounting body, qualified accountants are expected to act in the public interest. This includes the need to consider how to address ethical misconduct when you come...

  6. 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?...

  7. 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?...

  8. Tax transparency – are we there yet?

    Has tax transparency been achieved in Australia and is there room for improvement?...

  9. 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...

  10. 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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