Read our insights

Payment Card Industry Data Security Standards (PCI DSS) were established in 2004 by Visa, Mastercard, Discover, JCB International and American Express to consolidate and simplify their individual security programmes. These standards determine how retailers and service providers should store, process, and transmit transactions to protect payment card data.

In the lead up to last year’s Budget, we wrote about a build-to-rent asset class to incentivise the construction of long-term rentals – and it actually happened. So while we’re on a roll, for Budget 2023 we’re going to be even more ambitious.

Changes are coming to the way retention money is held in the form of The Construction Contracts (Retention Money) Amendment Bill (the Bill).

A Grant Thornton survey of nearly 300 business owners and leaders across New Zealand has revealed many are anticipating a tough year ahead despite a majority experiencing success in the last twelve months.

Some massive opportunities left in the wake of NZ's most recent natural disasters.

The environment in which we all operate is evolving faster than ever, and the NFP sector is no exception. Following the release of our Not for Profit sector research report, Here for good?, we took our findings to hundreds of incredible people working in the sector via a series of panel events throughout the country. Our NFP sector leaders, Barry Baker and Brent Kennerley captured some of the biggest talking points from the sessions in their latest article.

Circular revolutionaries share their insights into creating a low carbon economy

Our latest issue of Business Adviser magazine reveals the barriers to achieving a low carbon economy in NZ’s financial system, and tax advantages for your business and the environment. Find out how to report the impact of climate change in your financial statements, and what an overhaul of the building consents process could look like.

Welcome to the Q2 2022 edition of our procurement index, which analyses the buying conditions facing businesses.

What would happen if your business couldn’t access the core materials and products it relies on? Been here before? Well, this time we’re not talking about COVID-19 or supply chain disruption.

A recent series of property and construction sector forums hosted by Grant Thornton New Zealand provided insights into some of the biggest talking points across the sector. Expert panellists provided a deep dive into the industry from the perspective of developers, financiers, property lawyers, agencies and the Property Council NZ.

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.

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 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.