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NAS06

The New Accounting Standards - what lawyers need to know

NZ $35.00
incl GST
Denham Shale Michele Embling David Blakey
Denham Shale
Barrister and Solicitor
Auckland
Michele Embling
PricewaterhouseCoopers
Auckland
David Blakey
Bank of New Zealand
Auckland

Published: 2 November, 2006
Pages: 54

Introduction

The change of International Reporting Standards (IFRS) is wide reaching. Its implementation is mandatory in New Zealand from 1 January 2007. There are a number of aspects to the new standards of which lawyers should be aware and that is why it was decided to hold a seminar. An understanding of the new IFRS is important for lawyers who are advisers to business, corporate/Government counsel, directors, trustees and investors. This booklet, which contains at the rear copies of the seminar presentation slides, highlights what the presenters feel are the more significant areas of the IFRS of which lawyers should be aware.

Section 3 contains the top ten differences from the presentation of financial statements under current New Zealand Generally Accepted Accounting Practices (“NZ GAAP”). That presentation provides the accounting explanation of those differences and gives the views of them from the perspective of both a director/lawyer and a banker.

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