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In this latest Cheat Sheet from BDO's IFRS Advisory department, we analyse the key financial reporting impacts of our current COVD-19 lockdown for businesses to consider.
In the ongoing COVID environment, one area that NZ IFRS reporting entities should be taking note of is the classification of liabilities as Current or Non-current in the Statement of Financial Position.
NZ IFRS 16 results in a fundamental change in the way that lessees will need to account for most of their lease agreements.
For 2020 reporting dates, the long-awaited new accounting standard on leases (NZ IFRS 16 Leases) comes into effect for for-profit entities who apply NZ IFRS.As we have covered in previous Cheat Sheets, NZ IFRS 16 results in a fundamental change in the way that lessees will need to account for...
Potential effects of the Coronavirus outbreak on 31 December 2019 year end financial reporting and 2020 reporting periods onwards.
This Cheat Sheet has been produced as a high-level overview of these guides, to highlight the areas that entities will need to consider over the coming months as 2020 year-end financial statements are being prepared.It also includes a quick checklist to assist entities in highlighting various...
On Friday 20th March NZX and the Financial Markets Authority (FMA) made significant announcements regarding their response to COVID-19. Read our summaries.
Every business’ AML/CFT compliance requirements are the same, but how do you ensure ongoing compliance? Discover some helpful tips from our advisory team.