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  1. Have your say on Reporting and Audit & Assurance consultations

    Help shape key policy, standards and regulatory developments. The following consultations are currently open for comment...

  2. Risk Mitigation Accounting: a new way to account for dynamic hedging risk

    We want to hear your views on the IASB exposure draft of a proposed risk mitigation accounting model for IFRS 9...

  3. IFRS 16 Leases: What's Working, What's Not, and What's Next

    Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...

  4. 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...

  5. Accounting for climate related commitments

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

  6. NZAuASB releases new Agreed Upon Procedures standard: NZICA withdraws APS-1

    NZAuASB has issued ISRS NZ 4400 Agreed Upon Procedures Engagements, the new standard for these engagement types that will replace NZICA’s current AUP standard APS -1 (revised)...