Publications

You can find helpful publications relating to accounting standards below.

 

Changing Your Reporting Tier

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.


Are financial reports meeting user needs?

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


Alternative Performance Measures

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.