Accounting Alert — March 2008
Published on:
Mar 06, 2008
Topics discussed include:
- Revised Standards change the accounting for business combinations
- NZ IAS 32 and NZ IAS 1 amended for pttable financial instruments and obligations arising on liquidation
- Amendment of IFRS 2 Share-based Payment clarifies vesting conditions and cancellations
- Revised NZ IAS 1 changes the presentation of financial statements
- Draft interpretations address distributions of non-cash assets to owners and customer contributions
