Searching Content from New Zealand indexed under Accounting and Audit ordered by Published Date Descending.
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NZX Top 50 funding composition – trends and insights
Article contains link to publication discussing the debt funding mixes of the top 50 companies on the NSX.
New Zealand
6 Mar 2019
IFRS 16 Leases accounting standard and you
This changed accounting standard has a broad range of impacts on lessees' reported financial position and performance.
New Zealand
17 Sep 2018
Inmates Using Nicotine Lozenges As Currency
In New Zealand, prisons were made smoke-free in 2011, and nicotine-replacement-therapy lozenges are now offered to inmates with nicotine addictions.
New Zealand
3 May 2018
Auditing the auditors
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
New Zealand
23 Jun 2016
NZ Business Leaders Health and Safety Forum CEO Summit
This Forum brings together a large group of New Zealand's CEOs to focus on the new health and safety environment.
New Zealand
10 Dec 2014
Receivers must account to IRD for GST
The Court of Appeal has upheld the principle that receivers must account to IRD for the GST on a mortgagee sale.
New Zealand
28 Apr 2012
Supreme Court confirms limited scope of VA casting vote
The NZ courts have found that New Zealand's VA casting vote provision is narrower than its Australian counterpart.
New Zealand
10 Dec 2011
Accounts receivable - much more than just book debts
Considers Burns v Commissioner of Inland Revenue's interpretation of "account receivable".
New Zealand
17 Aug 2011
Court creates tax risk for receivers, liquidators - and directors?
Recent NZ judgment relating to tax liability of receivers, liquidators and directors of companies in receivership and liquidation.
New Zealand
5 Aug 2011
Security agreements signed just before liquidation: is the Personal Property Securities Act the answer?
Does the registration date on the PPS Register determine priority between competing security interests?
New Zealand
30 Jun 2011
Recession - Facing The Challenge
The current economic conditions are creating challenges for all of us. The biggest challenges are likely to arise out of what we cannot control, for example, our suppliers, our customers, our landlords, our tenants and our financiers. Their behaviour is largely outside our influence.
New Zealand
5 Mar 2009
Changes In Annual Reporting Reduce Costs For Firms: Business Law Reform - Regulations And Commencement Orders
On 14 May 2007, the Governor-General made orders and regulations to give effect to the changes in the Companies Act 1993 and Financial Reporting Act 1993 contained in the Business Law Reform legislation enacted in late 2006.
New Zealand
12 Jun 2007
Asset Planning
In this article, Kent France, an associate of Wynn Williams & Co, gives some sound advice for the future regarding asset planning.
New Zealand
4 May 2007
What Will The Court Take Into Account When Considering A Debtor’s Proposal To Avoid Bankruptcy?
The recent judgment of Whimp v the OA as liquidator of Roseneath Developments Limited, Associate Judge Christiansen, provides a comprehensive summary of the court’s jurisdiction to refuse a debtor’s proposal under Part XV of the Insolvency Act.
New Zealand
22 Sep 2006
KiwiSaver Default Providers – A Step Into The Unknown
The KiwiSaver Bill will progress in parallel with the tender process, providers will be in the unenviable position of tendering to provide services while there is still uncertainty and a lack of detail in a number of key areas. We elaborate on this.
New Zealand
7 May 2006
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