New Zealand Equivalents to International Financial Reporting Standards for Tier 1 and Tier 2 For-Profit Entities
A three-volume publication developed by NZICA for the use of members, students studying accounting and other members of the business community. From 1 July 2011, the development, approval and promulgation of accounting standards for application in New Zealand became the responsibility of the External Board Reporting (XRB).
This publication contains the Generally Accepted Accounting Practice (GAAP) accounting pronouncements used by small entities not required to adopt the New Zealand equivalents to International Financial Reporting Standards (NZ IFRSs).
Financial statements are typically used as an indicator of a not-for-profit's financial performance, sho high quality financial reporting is a must. This guide and checklist was prepared to assist members and others proving finacial reporting services to this sector.
Free for members.
2013 - Student Edition - NZ IFRS
The New Zealand Equivalents to International Financial Reporting Standards for Tier 1 and Tier 2 For-Profit Entities
The Student Edition of the Applicable Financial Reporting Standards is developed by the New Zealand Institute of Chartered Accountants (NZICA) for tertiary students studying accountancy. The standards included in this publication were selected based on feedback from New Zealand academics.
The Student Edition is prescribed text for the Financial Accounting & Reporting (FIN113) module for the Chartered Accountants Program.
This recorded webinar will cover updates and improvements effective from 1 July 2010 and introduces standards and amendments effective after 1 July 2010.
In recent years, the financial reporting community has become concerned about the increasing size of financial reports and the danger of readers being so blinded by so much data that the main messages are lost.
This report was written by the Institute of Chartered Accountants of Scotland (ICAS) and the New Zealand Institute of Chartered Accountants (NZICA) about the levels of disclosure requirements in existing International Financial Reporting Standards (IFRS) and to recommend deletions and changes to disclosure requirements.
This GAA research report explores the international standard setting process as one of influence to the global economy and national regulation. The report notes international standards are increasingly influential in steering national regulation and financial sector supervision as they are being used to benchmark best practice and serve as a foundation for the design of domestic frameworks.
This article begins with an overview of sustainability, discussing how it relates to both the concept of sustainable development and everyday business decisions made by organisations. It also contains a brief description of some sustainability and reporting practices currently employed and discussion of the roles which accountants may play in addressing SDR issues with their clients or in their workplace.
Ask one of our specialist Business Information Librarians to search for accounting and business information specific to your needs. We will supply the best resources we can find within your specified timeframe.
Jump the queue by reading some of NZICA library’s most popular books online. Our collection covers a broad range of topics from leadership and Excel to project management and fraud.
Keep up-to-date with the latest readings selected for you by NZICA’s library team. Browse material by topic and download articles straight to your desktop or mobile device. Published online monthly.
NZICA library provides access to the Business Source Corporate database, where you can search for and download articles from over 2,000 accounting and business journals and magazines. Popular titles include Harvard Business Review, Accounting Horizons and Strategic Finance.