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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:

The New Zealand financial reporting landscape – June 2022

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

Find out more

IFRS compliance, presentation and disclosure checklist 2021

This checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2020.

 

IAS 34 compliance checklist 2021

This checklist summarises the requirements of IAS 34 'Interim Financial Reporting', formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 31 December 2020

 

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