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  1. Financial instruments

    Overview IFRS 9 Financial Instruments, simplifies the complex requirements of its predecessor, IAS 39/ AASB 139/ NZ IAS 39 Financial Instruments: Recognition and Measurement The revisions also sought...

  2. acuity

    What’s the AASB’s view of proposed goodwill changes?

    It seems the IASB’s suggested changes to the valuing and impairment of goodwill are good only in some parts...

  3. Assurance essential guides - June 2021

    Essential guides to audit and assurance developments for June 2021 year-ends...

  4. Have your say: Trust Disclosure Consultation

    Inland Revenue are consulting on the reporting requirements for domestic trusts...

  5. acuity

    Andreas Barckow: What’s on the new IASB chair’s agenda?

    The new IASB chair Andreas Barckow says he wants to accelerate the digitisation of financial reporting...

  6. acuity

    Sustainability standards under interrogation

    Should your climate-related disclosures move from the ‘front half’ of annual reports to the financial statements?...

  7. Australian framework reform

    It’s time for a simpler financial reporting framework that reflects modern businesses, clears up reporting obligations and is easy to understand...

  8. acuity

    Should auditors reduce their fees during COVID-19?

    With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...

  9. acuity

    How software can do the heavy lifting on your IFRS 16 reporting

    If you’re grappling with implementing IFRS 16 lease reporting, specialised software could help. Brought to you by Nomos One...

  10. Positive feedback from Targeted Review of the New Zealand Accounting Standards Framework

    Feedback to the XRB’s public consultation Discussion Paper confirms the New Zealand Accounting Standards Framework remains appropriate for reporting entities, but more support is needed for smaller...