Filter insights by:
Filters applied:
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 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.
Construction plays a big part in an economy, being one of the biggest in our industries but it's broken. With rising prices of material costs, inflation, and shortages, we have five ways to tackle exorbitant construction costs.
Businesses will continue to experience persistent material and wage price inflation as they have over the past two years, ongoing supply frustrations set against the current backdrop of tightening monetary policy, rising interest rates, the cooling of property prices, and access to credit. Read more to find out how to protect your business on new projects and weather the current storm.
What are the professional attributes that relationship property lawyers look for most in their forensic accountant? The latest New Zealand Relationship Property Survey by Grant Thornton and the New Zealand Law Society asked practitioners to list the three most important attributes a forensic accountant should have in giving expert advice in relationship property matters.
If you sit on an NFP Board, sometimes it can be hard to know which questions to ask about the organisation’s finances and the red flags you need to look out for. Barry Baker provides some tips and guidance in his latest article
To further compound the challenges of yet another year marred by disruption, tax authorities have made it loud and clear they still expect to see cross border related party transactions priced according to the arms-length principle - creating a top priority list item for every entity transacting cross-border with related parties.
The new Waste Minimisation (Information Requirement) Regulations 2021 make it mandatory for waste management facilities to keep records about the waste they’re receiving and where it’s going. Signpost of the direction the Government is taking with waste management – something that will have an impact on not only every local council, but every Kiwi household as well.
In September 2021, The Reserve Bank of New Zealand released an issues paper that considers the introduction of a New Zealand Dollar-issued digital currency that could be used to innovate and support central bank money. The risk of New Zealand falling behind international standards exists if we don’t innovate and adopt a robust CBDC.
Building resilience through technology is something that all businesses should have started thinking about or better yet, actioning, yesterday. As we come into the digital age, businesses have to take the leap in letting go of the status quo.
The festive season means shopping, celebrating, and going on holiday – but unfortunately, it’s also Christmas time for the bad guys. When we conduct our business online, we give them more opportunities than ever to steal our money and our information.
Our specialist payroll assurance team can conduct a review of your payroll system configuration and processes, and then help you and your team to implement any necessary recalculations.
Environmental, social and governance (ESG) credentials are no longer merely a ‘nice to have’: they are a must have for much of the mid-market.
Mandatory climate related reporting on the way for some NZ businesses. The Government is establishing a standardised approach to climate-related reporting for certain entities to disclose their progress on emission reduction in a way that’s transparent and consistent.
