Support and resources

You can find helpful publications relating to accounting standards below. 

This guidance is intended to help Climate Reporting Entities understand the requirements in New Zealand accounting standards relating to climate-related matters in financial statements.

pdf Climate-related matters in financial statements 1.3 MB

Globally and in Aotearoa New Zealand, economies are facing multiple challenges that are expected to lead to slower growth. In this environment, some entities may face uncertainty about their ability to continue as a going concern and disclosures of this nature will be of key interest to users of financial statements.

pdf For-profit Spotlight On Going Concern 2023 1.1 MB

pdf Not-for profit Spotlight on Going Concern 2023 797 KB

This FAQ publication on Changing Your Reporting Tier will help Tier 3 and Tier 4 not-for-profit entities to understand the requirements for changing their reporting tier.

pdf Changing Your Reporting Tier FAQs 1.8 MB

This is the first comprehensive study into the needs of users of Tier 2 for-profit entity financial reports in New Zealand.

pdf Summary Tier 2 For-profit Research Report 857 KB

In view of the growing international and local trend for companies to disclose Alternative Performance Measures (APMs), this survey enables better understanding of how APMs are viewed by users of financial reports in New Zealand and whether they are effective in meeting user needs.

pdf APM Survey Report 933 KB

Standards