Financial Reporting Handbook: For-Profit Entities 2017 New Zealand

ISBN: 9780730343059

The Chartered Accountants Australia and New Zealand have released their newest version of the Financial Reporting Handbook: For-Profit Entities 2017 New Zealand. This newly updated resource includes a complete list of all of New Zealand’s for-profit Accounting Standards and Interpretations, with standards issued as to 1 December 2016 and applicable as of 31 March 2017.

This 2017 edition contains updates on areas such as financial instruments (NZ IFRS 9), revenue from contracts with customers (NZ IFRS 15), and leases (NZ IFRS 16). The NZASB’s Reduced Disclosure Requirements have also been incorporated in and are marked by asterisks for easy identification. This version also includes the complied versions of Standards issued at 1 December 2016 (applicable at 31 March 2017) for the New Zealand equivalent to the IASB Conceptual Framework.

For any pronouncements that have been issued after 1 December 2016, you can refer to the External Reporting Board (XRB) – xrb.govt.nz.

The 2017 edition contains:

  • The New Zealand equivalent to the IASB Conceptual Framework for Financial Reporting and for-profit Accounting Standards, Interpretations and Guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016
  • NZ IFRS 15 Revenue from Contracts with Customers, NZ IFRS 9 Financial Instruments and NZ IFRS 16 Leases
  • The NZASB’s Reduced Disclosure Requirements incorporated into the Standards and Interpretations (indicated by an asterisk)
CAANZ (Chartered Accountants Australia and New Zealand)

Charlotte Evett CA is a Senior Policy Advisor in the Learning and Advocacy team at Chartered
Accountants Australia and New Zealand. Charlotte has worked in a variety of roles in practice
and industry in both New Zealand and the United Kingdom since initially qualifying as an
auditor in New Zealand.

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E-Text: 9780730343806
Textbook: 9780730343059
Textbook + E-Text: 9780730343882
Textbook Value Pack – Financial Reporting Handbook: For-Profit Entities 2017 New Zealand + Auditing, Assurance and Ethics Handbook 2017 New Zealand: 9780730343912
Textbook + E-Text Value Pack – Financial Reporting Handbook: For-Profit Entities 2017 New Zealand + Auditing, Assurance and Ethics Handbook 2017 New Zealand: 9780730343936