Financial reporting adviser

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Financial Reporting Adviser is not a regular publication. This may only be published from time-to-time. If you would like to receive a copy of our Financial reporting adviser as and when it is published, please register.

More recent updates can be found in the latest issue of Perspective.

  • Issue 5

    When Royal Assent was given on 3 December 2013 to two pieces of legislation outlining future financial reporting requirements for various types of reporting entities found in New Zealand, a countdown for Not for Profit entities began. This issue of Financial Reporting Adviser outlines the more significant changes that have taken place.

  • Issue 4

    The days of preparing general purpose financial statements just for the sake of it are coming to an end. In this issue we have divided the proposals in the Financial Reporting Bill 2012 into two categories: changes that were expected and those that were either changed or unexpected.

  • Issue 3

    This issue explores the confirmed changes to the statutory financial reporting and audit requirements for for-profit entities. These are expected to be effective from 1 July 2013.

  • Issue 2

    Our 2011 edition of Financial Reporting Adviser covers proposed changes to New Zealand’s financial reporting framework. This edition is of particular significance because the impact of changes will depend on the size, nature of operations, current basis for financial reporting and ultimately the needs of shareholders and users of the reporting entities financial statements. This issue covers two major changes:

    • Removal of the statutory obligation to prepare GPFR for small and medium sized For Profit companies

    • Financial reporting requirements for charities have been clarified

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  • Issue 1

    This issue reviews The Ministry of Economic Development (MED) and the Accounting Standards Review Board (ASRB) discussion documents just released, relating to the proposed new statutory framework for financial reporting.