AUGUST 2023 INSIGHTS
AUGUST 2023 INSIGHTS
- Sustainability reporting – consider more than just New Zealand requirements
Although the New Zealand Climate-Related Disclosures (CRD) regime only scopes in certain entities for climate reporting in New Zealand, requirements of other jurisdictions may also scope in New Zealand entities for climate reporting. -
Construction Contracts (Retention Money) Amendment Act 2023
For all head contractors who hold retention monies in commercial construction contracts please note that the Construction Contracts (Retention Money) Amendment Act 2023 (the Act) is now effective. - Pillar two disclosures in 30 June interim and annual financial statements
Recent amendments to IAS 12 Income Taxes impact the way entities account for and disclose deferred taxes relating to the OECD’s Pillar Two ‘top-up’ taxes. Find out what this means for your 30 June 2023 interim and annual financial statements.
- XRB’s Need to Know Series – Accounting for-profit
A recording of the latest XRB’s Need to Know Series – Accounting for-profit has been released.
- Choosing a framework for reporting climate risks – NZ CS, IFRS S2 or TCFD?
There have been many recent developments in the world of climate reporting. Do you know what framework(s) applies to you?