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  1. 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...

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  2. 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...

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  3. Accounting for climate related commitments

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

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  4. Time to update your accounting policy note to the financial statements

    Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...

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  5. 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)...

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