Accounting Alert ArchiveBrowse previous issues of Accounting Alert |
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| 2013 |
| Accounting Alert - Quarterly Update March 2013 What's new in financial reporting for December March 2013? |
| The International Accounting Standards Board (IASB) published its long-awaited proposal for a new accounting model for impairments of financial assets. The Exposure Draft ED/2013/3 Financial Instruments: Expected Credit Losses contains a revised approach from previous proposals. |
| Accounting Alert - March 2013 In this issue: Financial Reporting Framework – Simple format reporting; Investment entities amendments (update); IASB defers key projects; Proposed changes to impairment disclosures; Proposed scope amendment for IFRS 11: Joint Arrangements; Proposed clarification on when unrealised profits are eliminated when using equity accounting; Proposed clarification regarding depreciation and amortisation methods; Proposed changes to financial instruments standards; IFRS 13: Fair value measurement guidance |
| 2012 |
| Accounting Alert - Quarterly Update December 2012 What's new in financial reporting for December 2012? |
| Accounting Alert - November 2012 In this issue: Financial Reporting Framework - For-profit standards issued; Investment entities amendments; Exposure draft on the Equity Method: Share of Other Net Asset Changes; Exposure draft: Annual Improvements to IFRSs: 2011 – 2013 Cycle; IPSASB Conceptual Framework Exposure Drafts; FMA Consultation Paper: Issuer exemptions from licensed auditor requirement |
| Accounting Alert - 29 October 2012 In this issue: On track for a revised exposure draft on leases |
| Accounting Alert - October 2012 In this issue: More opportunities for hedge accounting proposed |
| September 2012 Accounting Alert (Quarterly Update) What's new in financial reporting for September 2012? |
| September 2012 Accounting Alert In this issue: Financial Reporting Bill proposes changes to financial reporting requirements; Final guidance note issued by the FMA on non-GAAP financial information; New Publication – IFRS in Your Pocket 2012 |
| July 2012 Accounting Alert In this issue: XRB issues exposure drafts setting out the proposed accounting standards for public benefit entities in the public sector; FMA guidance; New publications; Other topics of interest |
| June 2012 Accounting Alert (Quarterly Update) What's new in financial reporting for June 2012? |
| May 2012 Accounting Alert In this issue: Minister of Commerce approves the External Reporting Board’s proposals for the New Zealand Accounting Standards Framework; XRB Issues the First Exposure Drafts to Operationalise the New Accounting Standards Framework; ED Annual Improvements to IFRSs 2010 – 2012 Cycle; Other Topics of Interest |
| March 2012 Accounting Alert (Quarterly Update) What's new in financial reporting for March 2012? |
2011 |
| December 2011 Accounting Alert (Quarterly Update) What's new in financial reporting for December 2011? |
| December 2011 Accounting Alert In this issue: IASB re-exposes the revenue recognition exposure draft; FMA signals restrictions on the use of alternative profit measures; New standards and current exposure drafts; IPSASB issues standard on service concession arrangements for grantors |
| September 2011 Accounting Alert (Special Update) In this issue: Government’s refocus on financial reporting welcome |
| September 2011 Accounting Alert (Quarterly Update) What's new in financial reporting for September 2011? |
| August 2011 Accounting Alert In this issue: External Reporting Board (XRB) takes over New Zealand standard setting; Increased transparency of interests in other entities – Five new / amended standards issued; IASB proposes to defer the mandatory date of IFRS 9; New IFRS on fair value measurement and disclosure requirements; IASB plans to re-expose revenue recognition and lease accounting proposals; Amendments to standards issued; Current Exposure Drafts; Call to cut financial statement disclosures by 30% |
| June 2011 Accounting Alert (Quarterly Update) What's new in financial reporting for June 2011? |
| March 2011 Special Accounting Alert In this issue: Christchurch earthquake: Financial reporting considerations; Potential impairment of assets; Treatment of compensation; Onerous lease provisions; Loan covenants; Guarantees; Is the earthquake an adjustable event? Going concern; Loss of accounting records; Taxation; Closing word – transparency |
| March 2011 Accounting Alert (Quarterly Update) What's new in financial reporting for March 2011? |
| January 2011 Accounting Alert In this issue: Relief for some entities affected by Budget 2010 in relation to loss of tax depreciation on buildings; Changes to financial instruments ongoing; IFRS Practice Statement on Management Commentary; Securities Commission – Review of Financial Reporting by Issuers (Cycle 12) |
2010 |
| December 2010 Accounting Alert (Quarterly update) What's new in financial reporting for December 2010? |
| September 2010 Accounting Alert (Quarterly update) What's new in financial reporting for September 2010? |
| August 2010 Accounting Alert In this issue: Major overhaul proposed for: lease accounting, revenue recognition, insurance contracts; Possible relief for entities affected by the Budget 2010 removal of tax depreciation on buildings |
| June 2010 Accounting Alert (Quarterly Update) What's new in financial reporting for June 2010? |
| June 2010 Accounting Alert (Special Update) New requirements comprising ‘the next wave of IFRS’, and their applicability to annual and interim reports at June 2010: |
| April 2010 Accounting Alert Audit requirements removed for some entities with foreign ownership: which entities are affected by the law change when the law change applies; when an audit should be considered if not otherwise required;Action points required to take advantage of the change. |
| March 2010 Accounting Alert (Quarterly update) What's new in financial reporting for March 2010? |
| February 2010 Accounting Alert (Special update) In this issue: Exposure Draft Measurement of Liabilities in IAS 37; Proposed Amendments to NZ IAS 26 for Retirement Benefit Plans; Securities Commission Cycle 10 Results; Other Topics of Interest |
2009 |
| December 2009 (Quarterly update) |
| November 2009 (Special update) |
| October 2009 (Special Alert) |
| September 2009 (Quarterly update) |
| September 2009 (Special update) |
| July 2009 Accounting Alert |
| June 2009 (Quarterly update) |
| June 2009 Accounting Alert |
| May 2009 Accounting Alert |
| February 2009 Accounting Alert |
Accounting Alerts keep you up to date with the latest developments in Financial Reporting. The alert is compiled by our
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