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Accounting alert update — Quarterly update – What’s new in financial reporting for December 2013?

Published on: 12 Dec 2013

This updated "What's New" publication from Deloitte (New Zealand) is designed for entities with reporting periods ending on 31 December 2013 (annual or interim periods).  The publication allows entities with a reporting period ending on that date to identify areas which may need to be considered further as part of the close process. Included tables outline new and revised pronouncements that either are to be applied for the first time at 31 December 2013, or which may be early adopted at that date.

Entities which are still completing their March, June or September 2013 annual financial statements can also use this publication as an up-to-date listing of pronouncements approved since balance date.


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Correction list for hyphenation

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