论文代写：新西兰的财务报告
新西兰的财务报告环境的基础是1993年财务报告行为,其中包括的范围只有公众发行人在初始发展阶段。然而,法案付诸实践之前,它覆盖了所需的所有组织和机构,财务报告(Deegan & Samkin,2013)。新西兰特许会计师协会(NZICA)举行的身体直接的权力的法定结构改革会计准则和保证。1993年法案的实施开发中小型实体之间的压力和问题的公司,并没有注意到早期的NZICA(查普曼特里普,2013)。的转换标准,正在财务报告法律的变化小,介质和实体问题的目的,减少复杂性的义务和法律简单等组织(Stinchcombe,2013)。还NZICA计划开发标准通过考虑三个不同部门即盈利性、公共和私人非营利部门(NZICA,2010)。这篇文章代表了旧会计准则框架的转变成一个新的会计标准框架。新会计结构双重领域多层次方法声明报告对不同报告实体的不同需求。
发行的责任会计准则是授权外部报告委员会(XRB)7月1日,2011年。XRB的参与之前,新西兰特许会计师协会负责的会计标准框架的传递给会计标准审查委员会(ASRB)为进一步评价和最后一期(毕马威,2014)。ASRB XRB是一个扩展的(在法律发达)由于完成的标准XRB ASRB没有改变。
论文代写：新西兰的财务报告
The foundation of New Zealand’s financial reporting environment was the Financial Reporting Act 1993, the scope of which included only the public issuers at the initial stage of development. However, before the act was put into practice it covered all the organizations and bodies that required financial reporting (Deegan & Samkin, 2013). The New Zealand Institute of Chartered Accountants (NZICA) was the body that held the power to direct the reforms for statutory structure for accounting standards and assurance in the country. The implementation of the Act 1993 developed pressure among the small and medium entities and also the non-issuer companies, which was not noticed earlier by NZICA (Chapman Tripp, 2013). With the transformation of the standards, changes are being made in the financial reporting laws for small, medium and non-issuer entities with the purpose of reducing the complexity of the obligations and making the laws simple for such organizations (Stinchcombe, 2013). Also the NZICA planned to develop standards by considering three different sectors i.e. for-profit, public and private not-for-profit sector (NZICA, 2010). The essay represents the transformation of the old accounting standards framework into a new accounting standard framework. The new accounting structure was a dual sector multi-tiered approach that stated different requirements of reporting for different reporting entities.
The responsibility of issuing the accounting standards was authorized to External Reporting Board (XRB) on 1st July, 2011. Before the involvement of XRB, the New Zealand Institute of Chartered Accountants was in charge for the framing of the accounting standards which was passed on to the Accounting Standards Review Board (ASRB) for further evaluation and final issue (KPMG, 2014). The XRB is an extension of the ASRB (developed within the laws) due to which the standards finalized by the ASRB were not changed by the XRB.