Guidance for practices dealing with client monies (trust accounts), and their auditors when performing a compliance engagement of a practice’s compliance with APES 310 Client Monies. Includes a...

This technical Q&A answers: When classifying financial assets under IFRS 9, do I have to assess each asset in a portfolio separately?...

This technical Q&A answers: Where can I find guidance on how to account for merger and acquisition transactions involving clubs?...

This technical Q&A answers: How do I determine the lease term of a cancellable lease or a renewable lease?...

This technical Q&A answers: What are the reporting and assurance requirements for Māori incorporations?...

This technical Q&A answers: Can you explain the difference between general purpose financial reports (GPFR) and special purpose financial reports (SPFR)?...

This technical Q&A answers: Where can I find the accounting, auditing and assurance standards now that these are no longer in the CA ANZ Members Handbook?...

This technical Q&A answers: What does CA ANZ have to help with the implementation of the three big new accounting standards (financial instruments, revenue and leases)?...

This technical Q&A answers: Where can I find back issues of Reporting & Assurance News?...

This technical Q&A answers: How do I determine if a New Zealand company that is currently preparing special purpose financial reports is "large" and therefore required to prepare general purpose...