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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


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.