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...
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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...
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Assurance essential guides - June 2021
Essential guides to audit and assurance developments for June 2021 year-ends...
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Have your say: Trust Disclosure Consultation
Inland Revenue are consulting on the reporting requirements for domestic trusts...
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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...
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acuity
Sustainability standards under interrogation
Should your climate-related disclosures move from the ‘front half’ of annual reports to the financial statements?...
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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...
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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?...
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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...
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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...
