Read our insights

Our latest issue of Business Adviser magazine is out now. Download your copy to discover some of the key findings from our Not for Profit sector research and how property and construction businesses can navigate today’s tough climate. We also put a spotlight on NZ's primary and aged care sectors.

Budget 2022

Our summary of the key facts that are relevant to you and your business.

Our industry experts weigh in on what Budget 2022 means for certain sectors as well as New Zealand’s tax landscape.

The Leader of the Opposition provides an insider’s perspective to Government decision making for Budget 2022.

Kiwi businesses have been through the wringer over the past few years, with so much instability and rapid change. We need a tax strategy to help the country tackle it’s looming problems, says Greg Thompson, Business Advisory and Tax Leader.

New Zealand has long-standing problems in the aged care sector that will only be solved by more funding. The shortage of nurses is becoming critical, demand for aged care is rising and the consequences of ignoring this problem are unacceptable. As a society, do we really want to leave our elderly population, their families and aged care professionals in the lurch?

Funding to train more general practitioners is top of the Budget wish list for Pam Newlove, Business Advisory Partner. Why? Because our GP workforce is in crisis.

An increasing trend towards the appointment of a single joint forensic accounting expert (SJE) for relationship property matters has emerged in New Zealand, compared to the traditional approach where each party appoints their own forensic accounting expert.

New Zealand needs rental properties that give tenants a better experience, so let’s incentivise the creation of build-to-rent-communities, says Dan Lowe, Partner, and Property & Construction Leader.

If the Budget genie sprung from its lamp and asked me what I’d like delivered in Budget 2022, I would ask for: The Public Finance Act to be reformed, more Jobs for Nature, and a ceiling on our carbon emissions.

Step 6 of applying the guidance in IAS 36 as set out in our article ‘Insights into IAS 36 – Overview of the Standard’ relates to recognising or reversing and impairment losses. This article focuses on part of this step; reversing impairment losses. For recognising impairment losses refer to our article ‘Insights into IAS 36 – Recognising impairment losses’.

The NZ Property (Relationships) Act contains various provisions for compensatory adjustments in the division of relationship property.

The new Trusts Act 2019, which came into force on 30 January 2021, was one of the biggest changes for Trusts for quite some time. Now, Inland Revenue has also introduced further reporting and disclosure requirements. Here's what you need to know.

The mandatory requirements for Tier 1 and Tier 2 IPSAS reporting entities apply from 1 January 2022. This new reporting standard is a valuable opportunity to tell stakeholders your performance story and the wider impact your organisation has on the community.

Our first Business Adviser issue for 2022 fast-forwards to the year 2030 to look at New Zealand’s progress on environment and sustainability. We also explore the future digital currencies have in New Zealand’s financial sector, and we reveal a secret weapon for businesses in tough economic times. For all these stories and more, download your copy.