Financial reporting adviser

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More recent updates can be found in the latest issue of Perspective.

  • Issue 3

    This issue explores the confirmed changes to the statutory financial reporting and audit requirements for for-profit entities. These are expected to be effective from 1 July 2013.

  • Issue 2

    Our 2011 edition of Financial Reporting Adviser covers proposed changes to New Zealand’s financial reporting framework. This edition is of particular significance because the impact of changes will depend on the size, nature of operations, current basis for financial reporting and ultimately the needs of shareholders and users of the reporting entities financial statements. This issue covers two major changes:

    • Removal of the statutory obligation to prepare GPFR for small and medium sized For Profit companies

    • Financial reporting requirements for charities have been clarified

    Click here to view.

  • Issue 1

    This issue reviews The Ministry of Economic Development (MED) and the Accounting Standards Review Board (ASRB) discussion documents just released, relating to the proposed new statutory framework for financial reporting.

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