The great NZ trust crackdown
New trust legislation in New Zealand will affect accountants as well as trustee clients, so it’s time to weigh the options...
Finance
Financial advice for business and news, insights and comment on the sector
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Catching up on intangibles
Research from ACCA and Deloitte throws light on the choice to capitalise or expense R&D costs...
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Raising the bar on audit quality
The bar against which the audit profession is measured is constantly rising, so what steps can propel continual improvement?...
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How companies put climate change financial risks on the books
Local standard setters have backed the G20’s push to include climate-related risks to earnings in financial statements...
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How integrated reporting <IR> tells the value story
What is integrated reporting? A way to give stakeholders a concise view of how an organisation creates sustainable value...
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Audit quality is good, but can we do better?
Audit quality in Australia and NZ isn’t bad, but the profession still has to work harder to address regulators’ concerns...
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7 tips for budget and planning financial models
The best approach to budget modelling is choosing a good model design in the first place...
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Challenges in year two of BEPS reporting
Complying with base erosion and profit shifting (BEPS) reporting isn’t simple, but there are ways to make it easier...
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Putting climate-change risk on the balance sheet
Chartered accountants are on notice to identify and measure business risks related to climate change...
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Bitcoin bonanza – or tax-time headache?
Investing in cryptocurrencies, even by SMSFs, is now more common, with up to half a million taxpayers actively in the market last year. But tax authorities are warning they will track down crypto...