NFPs and Simplified Disclosures
Simplified Disclosures will replace ‘reduced disclosures’ and will be applicable to both the for-profit and not-for-profit sectors...
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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Showing results 1-10 of 18
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Insights from the implementation of AASB 1058
What are the challenges arising from implementing AASB 1058?...
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Control values: the fallacy of applying a ‘standard’ takeover premium
Despite the appeal of the simplicity of the ‘levels of value’ chart in business valuations, the assumption that takeover premiums exist for all companies, in all industries, at all times is arguable...
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The NZASB seeks feedback on the Simple Format Reporting Standards
Post-implementation review of Tier 3 and Tier 4 PBE standards...
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The emergence of integrated reporting assurance
Integrated reporting assurance is emerging. Its place in the pathway to the audit of the future is becoming clearer...
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Auditing in a crisis – some issues to consider
COVID-19 has created an extraordinary disruption to business. But even though restrictions are in place some work must go on. So, what are some of the issues for auditors in all of this?...
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Not-for-profits – Are you ready?
Ready, set, go – we are now at the ‘go’ stage in applying the new accounting standards relevant for not-for-profit entities (NFPs) for December 2019 year ends...
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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...
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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...
