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Technical guides Earn-outs: How to avoid pitfalls and protect value

Earn-outs are a common feature of M&A transactions and when used properly, can provide the parties with an additional opportunity post-deal to true-up and validate the headline price.

Technical publications Navigating the changes to NZ IFRS

Every year, the requirements of New Zealand Equivalents to International Financial Reporting Standards (IFRS) change. New standards, interpretations and amendments are published that will affect companies’ future financial reporting. Our publication, Navigating the Changes to New Zealand Equivalents toInternational Reporting Standards, is designed to give chief financial officers, and audit and risk committee members a high-level awareness of these recent changes to NZ IFRS. It covers both new standards and interpretations that have been issued, and amendments made to existing ones.

Technical publications Navigating the changes to PBE IPSAS for Not-for-Profits

The requirements of Public Benefit Entities International Public Sector Accounting Standards (PBE IPSAS) for Not-for-Profit reporting entities are continuing to change. Navigating the Changes to PBE IPSAS for Not-for-Profits gives chief financial officers, and audit and risk committee members a high-level awareness of these recent changes to PBE IPSAS. It covers both brand new standards, and changes that have been made to existing ones.

insight Property developers: when can you start recognising profit?

Louis Glickman famously surmised the best investment on earth is earth; however, as a property developer, you need to know when you can recognise the profit on that investment.

Technical publications Doing business in the US is now more taxing for NZ businesses

Doing business in the United States is now harder for Kiwi businesses already operating there, or for those planning to tap into this market.

Insight Tax working group: summary of recommendations

While the Tax Working Group’s (TWG) much anticipated final recommendations don’t dramatically deviate from its interim report, a deep dive into the details might reveal measures that, if implemented, will significantly impact New Zealand businesses. Watch this space for more in-depth commentary in the lead up to Government’s recommendations in April; in the meantime, here’s a summary of the Group’s report.

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Partner and National Technical Director, Audit Mark Hucklesby

Auckland

National Director, Business Advisory Services and Tax Greg Thompson

Wellington

Partner, Financial Advisory Services Jay Shaw

Auckland

Partner, Business Advisory Services Dan Lowe

Auckland

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