05 Jul 2006

Deloitte (New Zealand) has published (PDF 1,623k) – a guide to producing an annual report and consolidated financial statements on first-time adoption of New Zealand Equivalents to International Financial Reporting Standards Financial (NZ-IFRSs) for years ending on or after 31 December 2005. The publication includes: an illustrative example of annual financial statements prepared by consolidated entities on first-time adoption of NZ-IFRSs discussion and examples of other matters that would typically be included in an entity's annual report to meet the requirements of section 211 of the Companies Act 1993, New Zealand Stock Exchange Listing Rules, and New Zealand Securities Legislation. You will find a permanent link to this publication, a comparison of NZ-IFRSs and IFRSs, and other information about financial reporting in New Zealand on our New Zealand Page. .