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Showing results 1-15 of 15

  1. What’s next for NZ incorporated societies?

    Focus shifts to restoration now the deadline for incorporated societies to reregister under the Incorporated Societies Act 2022 has passed...

  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. 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...

  4. 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...

  5. AML/CFT Sector Supervisor Update

    The Department of Internal Affairs (DIA) is the AML/CFT supervisor for designated non-financial business or professions (DNFBPs) in New Zealand. As New Zealand prepares for its next Mutual Evaluation...

  6. 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...

  7. The Chartered Accountant’s Commitment

    Following consultation with the Chartered Accountants Australia and New Zealand Council, Board and stakeholders, the new Commitment is now actively in use at new member ceremonies across Australasia...

  8. Changes for New Zealand charities

    An overview of the policy developments affecting the charitable sector in New Zealand...

  9. New reporting requirements for Tier 3 and 4 NFPs

    A look at the revised Tier 3 and 4 reporting requirements for charities and incorporated societies that are now effective...