AASB releases Tier 3 accounting standard for not-for-profits
The AASB issues a Tier 3 simplified general purpose financial reporting standard for smaller, not-for-profit private sector entities...
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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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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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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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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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Public Benefit Entity reporting thresholds increased
Amendments to XRB A1 provide reporting relief for smaller charities and NFPs...