This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 June 2024.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 March 2024.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 December 2023.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 September 2023.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 June 2023.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 Mach 2023.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 December 2022.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 September 2022.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 June 2022.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 31 March 2022.
This updated 'What's new' publication from Deloitte (New Zealand) provides a high level overview of new and revised financial reporting requirements that need to be considered by for-profit entities for annual and interim financial reporting periods ending on 30 June 2021.
There has been an evolution in the technological architecture of entities across the world. This has resulted in potentially significant accounting changes for entities that have entered into cloud-computing arrangements. The IFRS Interpretations Committee has published two agenda decisions clarifying how arrangements in respect of a specific part of cloud technology, Software-as-a-Service, should be accounted for. This 'Accounting alert' by Deloitte New Zealand has a detailed discussion on these agenda decisions including practical implications for financial reporting (e.g. change in accounting policies), wider business impacts and regulator expectations.
