Accounting Alert — March 2008

Published on: 06 Mar 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

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