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Financial reporting resources for for-profit entities

New Zealand has a multi-standards accounting framework which applies when financial statements are required to be prepared under legislation. Standards for for-profit entities are based on International Financial Reporting Standards (IFRSs) and standards for public benefit entities (PBEs) are based on International Public Sector Accounting Standards (IPSASs).

The following documents have been prepared to assist you in understanding the legislative framework and accounting standards applicable to for-profit entities:

NZ IFRS RDR disclosure checklist

This checklist covers the presentation and disclosure requirements for a Tier 2 for-profit entity as of 31 December 2024.

Download

The New Zealand financial reporting landscape – June 2024

Connecting you to New Zealand’s legislative environment and related financial reporting requirements

Find out more

Global illustrative financial statements

Our global illustrative financial statements illustrate the application of the presentation and disclosure requirements of IFRSs.

 

Accounting Alert

Quarterly update – for-profit entities - What’s new in financial reporting?

Stay on top of financial reporting developments

Get in touch

Roselea Paterson

Roselea Paterson

Partner - Deloitte Private
+64 4 470 3790
Victoria Turner

Victoria Turner

Partner - Assurance & Advisory
+64 9 303 0794
Craig Robertson

Craig Robertson

Partner - Audit, Assurance & Reporting Advisory
+64 93030816

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