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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Insights into 2025 auditors' reports
Research into 2025 auditors’ reports across Australia and New Zealand, highlighting audit opinions, going concern uncertainty and key audit matters...
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IWD26: Balance the scales of gender equity in our profession
To mark International Women’s Day 2026 (IWD26), we collated videos, tools, resources and articles to balance the scales of gender equity in our profession all year round...
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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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Financial liabilities settled in cash using an electronic payment system
Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...
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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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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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Deductible or not – software as a service configuration and customisation costs
Inland Revenue has issued Interpretation Guideline on Deductibility of software as a service (SaaS) configuration and customisation costs...
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Update on the refreshed NZ skilled Migrant Category visa
From 9 October 2023, requirements for the Skilled Migrant Category (SMC) visa in New Zealand are changing. This article summarises those changes and what it means for the accounting profession...