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...
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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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Business reform: Have your say
Add your view to our submissions on business payment practices in New Zealand and, in Australia, a public beneficial ownership register, the fairness of ASIC’s enforcement activities, measuring...
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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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CA ANZ Launches AI Fluency Playbook
Continuous learning for finance professionals is essential in today’s world to remain competitive, adapt to structural changes in the industry and embrace new technologies...
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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...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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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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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)...
