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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’.

Read our two-part series about New Zealand’s housing crisis by procurement expert, Michael Worth. We also reveal the findings in this year’s Grant Thornton Women in Business Report, and how you can retune your business by pausing for a pit stop.

Our last edition of Business Adviser for the year explores how Government agencies are progressing towards implementing Government Procurement Rules – 4th edition. It also covers the significant GST changes on the way for NFPs and the potential impact of a wealth tax on New Zealander’s tax psyche.

This edition of Business Advisors outlines the early warning signs of insolvency and explores the impact of COVID-19 including financial reporting, tax issues and the global impact on the charity sector. Download your issue for these stories and more.