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Accounting Alert - Quarterly Update March 2014

What's new in financial reporting for March 2014


Accounting alertThis alert includes 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 2014. Information is also included for June, September and December 2013 year ends. Entities can use this listing to identify areas that may need to be considered further as part of their close process.

In 2012, the External Reporting Board (XRB) separated the NZ IFRS standards into those applicable to for-profit entities and public benefit entities (PBEs). As a result, there is a separate interim suite of NZ IFRS for PBEs which has largely frozen the amendments and new standards included in the NZ IFRS framework, in advance of PBEs moving to the new standards framework. Amendments and new standards were also largely frozen for entities using the differential reporting framework

We hope you find this information useful, and we look forward to bringing you further updates throughout the year.


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