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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.
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.
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Talk to one of our experts
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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