IFRS 18: Driving consistent financial reporting
A new financial reporting standard will deliver clearer information for investors – impacting small and large companies alike...
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Financial advice for business and news, insights and comment on the sector
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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...
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For-profit accounting changes mandatory from 30 June 2022
CA ANZ members were heard regarding a new reporting framework being implemented by the Australian Accounting Standards Board...
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The reasons why CAs are investigated
CA ANZ receives up to 400 complaints a year about its members, so what is bringing good CAs unstuck?...
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Starting a sustainability reporting revolution
Investors are demanding better reporting on ESG issues and a new sustainability standard setter may deliver what’s required...
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Sustainability standards under interrogation
Should your climate-related disclosures move from the ‘front half’ of annual reports to the financial statements?...
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What’s the AASB’s view of proposed goodwill changes?
It seems the IASB’s suggested changes to the valuing and impairment of goodwill are good only in some parts...
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How this AASB/AUASB guidance changes climate risk reporting
The AASB/AUASB guidance turns reporting on climate risk from a corporate social responsibility into a financial one...
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Brydon Review suggests sweeping changes to audit
Auditing would dramatically increase in scope to cover environmental and social governance if the Brydon Review takes effect...
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A roadmap to the future of audit
How can the public’s confidence and trust in audit be strengthened? CA ANZ has developed a 15-point plan...
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Last chance to have your say in the XRB’s Targeted Review
External Reporting Board chair Michele Embling FCA wants to remind the accounting community there is still time to make a submission to the Targeted Review of the New Zealand Accounting Standards...
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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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Trust vital in NZ tax transformation
A CA ANZ-TMNZ survey shows tax agents and businesses are nervous about sharing information with Inland Revenue...
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The dementia epidemic and financial control
How capable is an ageing population of making complex financial decisions, and what happens when cognitive abilities decline?...
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Leading from the front with Lyn Provost
New Zealand’s Auditor-General, Lyn Provost FCA reflects on leadership, paving the way for other women, and the state of the public sector...