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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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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Advocacy update on sustainability assurance in Australia
CA ANZ is proactively advocating to policy makers on two assurance issues related to the new CRD regime; joint audits and audits of group 3 nil statements...
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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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Insights into Australian Key Audit Matters
Joint research into key audit matters (KAMs) reported in Australia for ASX listed companies in 2024...
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Federal Budget 2025-26: broadening Tax Practitioners Board sanctions
Budget 2025 broadening Tax Practitioners Board sanctions...
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Federal Budget 2025-26: The regulation of tax agents
Funding has been provided to modernize tax agent registration, strengthen TPB sanctions and support TPB compliance. Find out more about these proposals...
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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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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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Changes for New Zealand charities
An overview of the policy developments affecting the charitable sector in New Zealand...
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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...
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Joint submission to inquiry into wholesale investor and wholesale client tests
Joint submission to inquiry into wholesale investor and wholesale client tests...
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Cost of tax debt to soar in 2025
From 1 July 2025 the general interest charge and shortfall interest charge will become non-deductible, dramatically increasing the cost of tax debt to businesses...
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Public Benefit Entity reporting thresholds increased
Amendments to XRB A1 provide reporting relief for smaller charities and NFPs...
