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The XRB seeks feedback on its strategy for developing accounting standards
The Targeted Review of the New Zealand Accounting Standards Framework...
Changes in tax law – does fair value still matter?
The Federal government is requiring entities to align the value of their assets for thin capitalisation purposes with financial statement value...
Code Essentials for Professional Accountants
The APESB has issued the restructured APES 110 Code of Ethics for Professional Accountants (the Code) which contains changes that impact all professional accountants...
Not-for-profits – Are you ready?
Ready, set, go – we are now at the ‘go’ stage in applying the new accounting standards relevant for not-for-profit entities (NFPs) for December 2019 year ends...
Common application issues in implementing the new leases standard
IFRS 16 became effective on 1 January 2019 but many entities are significantly underprepared...
Communicating value through integrated reporting
The Integrated Reporting Framework enables organisations to report on a broader set measures other than just financial performance...
Future Options for Auditing Standards applicable to Audits of Less Complex Entities
The IAASB has issued a discussion paper exploring possible options to address the challenges of using the ISAs to audit less complex entities (LCEs)...
How to deal with an ethical conflict in your workplace
As members of a professional accounting body, qualified accountants are expected to act in the public interest. This includes the need to consider how to address ethical misconduct when you come...
LIBOR reform: changing the finance industry's most important number
Due to concerns about manipulation, IBORs are in the process of being replaced by interest rates based on observable market transactions – what does this mean for you and your clients?...
Tax transparency – are we there yet?
Has tax transparency been achieved in Australia and is there room for improvement?...
The future of special purpose reporting
Your feedback is vital to ensuring planned reforms to special purpose reporting in the for-profit private sector are workable and cost effective...
Change is on its way for Incorporated Societies in New Zealand
Proposed amendments to the regulation of NZ Incorporated Societies are on the way – what do they contain?...
Independent auditors underpin investor confidence
CA ANZ’s research shows solid investor confidence in New Zealand markets (85%) and companies (83%) but investors are nervous about global political unrest...
Reforming the use of special purpose reporting
Member feedback on the AASB proposals to reform special purpose reporting...
Insights from leading Audit Committee Chairs
Audit committee chairs play a key role in corporate governance and their perspectives and experience are vital to shaping its evolution...