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Insight Supplier expectations: Government procurement rules
From 1 October 2019, public sector agencies will leverage procurement to achieve economic, cultural, environmental and social outcomes.
Insight Delivering public value: Government procurement rule changes
The Government’s 4th edition of its procurement rules sets out the standards of best practice and expectations for how procurement will be leveraged to achieve broader outcomes. The procurement principles remain the same, but there’s are a few extra rules, a new Supplier Code of Conduct, some outdated rules have been removed and ‘public value’ has been signposted as the new overarching objective.
IFRS Insights into IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
Technical guides MBIE options paper about the conduct of financial institutions released
The Ministry of Business, Innovation and Employment (MBIE)recently released a paper for public consultation which includes various options for improving the conduct of financial institutions in New Zealand. The key focus of the paper is to ensure that conduct and culture in the financial sector is delivering good outcomes for all customers. Those wanting to make a submission will need to act quickly as submissions close on 7 June 2019.
Insight Businesses must now identify extra costs in onerous contracts
Some areas of accounting have what could be described as geography issues; you’ve got a map of an area, but there might be two versions showing slightly different boundaries. This is currently the case for onerous contracts, however, the standards for these types of contracts are currently being updated to improve consistency and replace the variations in accounting practices that currently exist.
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.
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Partner and National Technical Director, Audit Mark Hucklesby

Auckland

+64 9 922 1381

National Director, Business Advisory Services and Tax Greg Thompson

Wellington

+64 4 495 3775

Partner, Financial Advisory Services Jay Shaw

Auckland

+64 9 922 1204

Partner, Business Advisory Services Dan Lowe

Auckland

+64 9 922 1201

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