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New Zealand Financial Reporting Landscape

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

It is important to assess first whether the entity has any legislative requirements to prepare financial statements before determining which accounting requirements apply. This publication has therefore been structured to reflect the order in which an entity should consider the requirements.

The New Zealand financial reporting landscape - June 2022

This publication provides a high-level overview of the following:

  • Legislative requirements – who has to prepare, have audited and/or file financial statements?
  • Accounting requirements – what standards apply if financial statements are required in accordance with NZ GAAP?
  • What needs to be considered when financial statements are not required in accordance with NZ GAAP?

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