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15 May 2019

We talked to several clients and industry professionals to gain their experience on what has worked well for their organisation, the challenges facing organisations, opportunities that organisations can be thinking about and taking advantage of, and of course, what impact reporting means to them...

/en-nz/insights/not-for-profit/how-is-impact-reporting-evolving-for-not-for-profit-clients
13 May 2019

All board members in the not-for-profit sector need to have a good level of financial literacy when it comes to making decisions on the organisations finances. In this article we set out three financial metrics relevant to boards of NFP organisations. These include; Understanding sources of...

/en-nz/insights/not-for-profit/financial-literacy-in-the-not-for-profit-sector
12 April 2019

One of the key changes highlighted was that under NZ IFRS 15, the recognition of work-in-progress assets (representing deferred construction and other input costs) will in most cases fall away, as the previous percentage-of-completion method of accounting is not carried over in NZ IFRS 15.

/en-nz/insights/specialist-services/accounting-advisory-services/treatment-of-borrowing-costs-when-revenue-is-recognised-over-time
04 April 2019

本文解釋了最近於2018年12月5日發布的稅收法案,該法案將阻止住宅物業投資者抵消其他收入的超額扣除。

/en-nz/insights/china-desk/住宅租賃用房產損失之限制做法
04 April 2019

“她會是對的。”這是新西蘭生活的代名詞。它讓我們隨和而有趣,並且是人們為了追求更好的生活方式而湧向我們海岸的眾多原因之一。但談到商業,“她會是對的”態度可能是毀滅性的。本文探討了企業可以採取的一些措施來應對失敗的風險以及獨立顧問可以提供的幫助企業倒閉的好處

/en-nz/insights/china-desk/船到橋頭不會直:為什麼積極主動是業務恢復的關鍵
04 April 2019

The March edition of Accounting Alert features three main articles. Firstly, public benefit entities: Assessing joint control. Secondly, accounting for a significant financing component in a contract with a customer. Thirdly, a questionnaire to guide your adoption of IFRS 16. Finally, a cheat...

/en-nz/insights/audit-assurance/newsletters/accounting-alert-march-2019
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