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Publications

This section provides an overview of the latest publications, commentary and guides covering NZ IFRS and other financial reporting news.

New Zealand publications

NZ IFRS RDR 2016 Illustrative Financial Statements
   

NZ IFRS Reduced Disclosure Regime (RDR) Illustrative Financial Statements

This publication provides an illustrative set of consolidated financial statements for entities reporting under New Zealand equivalents to International Financial Reporting Standards – Reduced Disclosure Regime (NZ IFRS RDR).


PBE News
   

PBE News

In our PBE News publication we highlight the key New Zealand and international developments relevant to public benefit entities.


IFRS for Insurers: The wait is nearly over
   

IFRS for Insurers: The wait is nearly over

The new IFRS standard for insurance contract accounting (expected to be IFRS 17) is nearing completion. Many insurers in New Zealand have yet to consider how IFRS 17 may impact their business, what options they may choose or start developing an implementation plan. However, plans underway at larger insurers overseas have identified key areas of challenge and emphasise the amount of effort required. Our latest publication highlights some of the financial and operational implications for New Zealand insurers. 


PBE Standards Disclosure checklist
   

PBE Standards Disclosure Checklist

This publication incorporates a full disclosure checklist for all disclosure requirements under Tier 1 and Tier 2 PBE accounting standards. The checklist is applicable for periods beginning on or after 1 April 2015.


Corporate Performance series 3: Powerful stories through integrated reporting
   

Corporate performance series 3: Powerful stories through integrated reporting

PwC has conducted a series of surveys of professional investors aimed at maximising the effectiveness of corporate reporting. In our third and final instalment, we look at the ways to build value for professional investors through the use of integrated reporting.


Innovate your way to clearer financial reporting
   

Corporate performance series 2: Innovate your way to clearer financial reporting

In our second report in a series covering professional investors' views on corporate reporting, we found that they don’t all agree on how companies should lay out their financial statements, but it’s worth experimenting to find the best approach.


IFRS for insurance contracts: Ready or not, here it comes?
   

IFRS for insurance contracts: Ready or not, here it comes?

With the new IFRS insurance contract standard moving towards finalisation, now is the time to begin preparing implementation plans. How will the new IFRS affect valuations, reported earnings and investor relations? "Ready or not, here it comes?" provides an update on the status of the IASB re-deliberations on the new insurance contracts standard and summarises where to from here.


PBE In brief: September 2014, PBE Standards with NFP enhancements issued
   

PBE In brief

In our PBE In brief publications we highlight key features of the proposed and new Public Benefit Entity standards.

See In brief for for-profit entities accounting standards updates.


Streamlined annual financial report 2014
   

Streamlined annual financial report 2014

We've created the Streamlined Annual Financial Report to demonstrate some simple ideas that companies could apply to make their reports less complex and more accessible. The report also highlights areas where the existing accounting regime prevents companies from taking what could be a more effective approach.


Corporate performance: what do investors want to know?
   

Corporate performance series 1: Reporting adjusted performance measures

PwC has conducted a series of surveys of investment professionals aimed at maximising the effectiveness of corporate reporting. In our first report 'Corporate performance: What do investors want to know?' we address the disclosure of adjusted performance measures.


In brief
   

In brief

In brief is a periodic journal that highlights the impact of current accounting issues arising in New Zealand for for‑profit entities, new standards and amendments issued by the XRB and practical guidance on how to deal with them.

See PBE In brief for public sector and private not-for-profit updates.

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Tiers of joy or bitter-suite? Implementing the new PBE Standards
   

Tiers of joy or bitter-suite? Implementing the new PBE Standards

This publication outlines some key considerations in relation to the conversion for public sector PBEs and provides a high level comparison between the current NZ IFRS standards for PBEs and the new PBE Standards. We hope you will find our insights useful as you tackle the challenge of switching to the new PBE Standards.

Global publications

IFRS news
   

IFRS news

IFRS news highlights the latest developments at the IASB. We provide practical guidance on how new standards/interpretations or changes to existing requirements will affect your company. Typical content includes:

  • News: New standards, interpretations, amendments and exposure drafts
  • Features: Business implications of applying IFRS
  • Questions and answers: Putting the theory into practice
  • Industry-specific issues
  • Summary updates of IASB projects

IFRS quarterly update
   

IFRS quarterly update

IFRS quarterly updates outline the IFRS reporting requirements for a particular year-end. They highlight the topical issues to consider (including new issues added since previous versions); the standards that apply at this date; the standards that are published but effective at later dates and so need to be disclosed.


In Brief – Global
   

In Brief – Global

PwC's ‘In brief’ global series provides you with short summaries on developments in IFRS.


In depth and Practical guides to IFRS
   

In depth and Practical guides

Our 'Practical guides to IFRS' series updates you on the guidance in recently released discussion papers, exposure drafts and final standards from the IASB.


IPSAS in a nutshell - From principles to practice
   

IPSAS in a nutshell - From principles to practice

This publication includes up-to-date information on IPSAS issued by the IPSASB up to 31 March 2015. While PBE Accounting Standards are substantially based on IPSAS, domestic PBE standards specify additional requirements where there is a gap in the underlying suite of IPSASs. Despite these differences, this handbook is a useful guide to develop your understanding of the principles of IPSASs that form the basis of PBE Standards.


Similarities and differences: Comparisons of local GAAP and IFRS
   

Similarities and differences: Comparisons of local GAAP and IFRS

PwC has a number of publications comparing local GAAP with IFRS. See the list of titles in our 'similarities and differences' series.


Towards a new era in government accounting and reporting
   

Towards a new era in government accounting and reporting

PwC Global survey on accounting and reporting by central governments, 2nd edition

The global financial crisis and the subsequent sovereign debt crisis have brought to light that the lack of transparency in public finances and poor public finance management may put at risk governments’ ability to service large public debts and meet their welfare commitments and other public service delivery objectives.

The second edition of the PwC global survey analyses key aspects of government accounting and financial reporting around four themes:

  • accounting practices
  • budgeting practices
  • IT environment
  • finance function

It also compares the results with the findings of the first edition of our survey in 2013.


Please Contact
Jonathan Freeman

Jonathan Freeman

Partner, National Assurance Leader | Auckland

Specialty

- Governance and corporate responsibility
- Financial assurance
- Transaction services and due diligence
- IPOs and company stock exchange listings

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Partner, National Assurance Leader | Auckland
Tel: +64 9 355 8303
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Lyn Hunt

Lyn Hunt

Partner, Accounting Consulting Services | Auckland

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Partner, Accounting Consulting Services | Auckland
Tel: +64 9 355 8863
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Stephen Hogg

Stephen Hogg

Executive Director, Accounting Consulting Services | Auckland

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Executive Director, Accounting Consulting Services | Auckland
Tel: +64 9 355 8234
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