Spotlight on reporting gives you monthly insights on financial reporting from around the global PwC network and from our specialists in Aotearoa New Zealand.
Mā te whakaatu i ngā kōrero ā mārama mō ngā ripoata pūtea o te ao mai i PwC me a mātau tohunga ki Aotearoa nei e mārama ai koe.
In Brief: Proposed amendments to improve reporting on acquisitions
The IASB has published proposals to amend IFRS 3 Business Combinations and IAS 36 Impairment of Assets to address investor concerns about the performance reporting of acquisitions and the effectiveness and complexity of impairment tests. Our Global In Brief publication provides an overview of the proposed amendments.
IFRS talks about… June IFRIC Update
Listen as our experts discuss reportable segments, classifying cash flows for derivatives, and the current IASB projects for disclosure of business combinations, goodwill and impairment, and intangible assets.
June 2024 year end reminders
This document outlines topical issues to consider for entities with a June year-end.
Climate-related Disclosures regime
The Financial Markets Authority (FMA) and the External Reporting Board (XRB) have developed a guide to support entities in understanding climate statements that have been prepared in accordance with the Aotearoa New Zealand Climate Standards (Climate Standards). It provides an overview of the Climate-related Disclosures regime, including its purpose; key legislative requirements; key considerations and context about the information in climate statements; and the roles of the FMA, XRB and relevant government agencies.
XRB Standards go digital
The XRB has modernised external reporting with the launch of the XRB Standards Navigator, a digital platform that transforms static PDF versions of XRB standards into a more accessible, dynamic, and user-friendly format. This tool aims to simplify the process for reporting entities by allowing seamless navigation of standards and related materials. Users can quickly reference pinned definitions and sort standards by name, application date, and reporting sector.
Contact us
If you wish to discuss these or any other GAAP related matters, please contact your usual PwC adviser or one of the following financial reporting specialists:
Ki te hiahia koe ki te kōrero mō ēnei kaupapa, ki ētahi atu kaupapa rānei e pā ana ki te GAAP, tēnā koa waea atu ki to kaitohutohu PwC, tētahi rānei o ngā kaitohutohu pūrongo putea e whai ake nei:
Sara Moonlight
