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Accounting alert — Quarterly update — September 2012

Published on: 12 Sep 2012

Provides a high level overview of new and revised New Zealand financial reporting requirements that need to be considered for annual and interim financial reporting periods ending on 30 September 2012. Entities can use this listing to identify areas that may need to be considered further as part of their close process.

While there are some new or amended accounting requirements (e.g. related party disclosures and annual improvements) that may impact particular entities, there are not a large number of ‘big ticket’ substantial changes to be considered from a pure accounting perspective for September 2012 annual and interim financial reporting periods. There are however a number of new Standards which entities may wish to consider for early adoption.

The information in the alert was updated on 11 September 2012 for developments to that date.


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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.