Eye on Reporting Archive

Monthly Financial Reporting newsletter

  • Share

Please use the links below to go to previous versions of Eye on Reporting.

 
  • Eye on Reporting 2017
    • IFRS Developments, Issue 129: Disclosure Initiative – updates on the Materiality Project
    • Good Group International Limited
    • International GAAP® Disclosure Checklist
    • Standards and interpretations in issue at 30 September 2017
    • IFRS Foundation publishes case study report: Better Communication—making disclosures more meaningful
    • New IASB webcast: IFRS 16 lease term Q&A with Board Member Darrel Scott
    • IFRIC Update – September 2017
      EY Insurance Webcast: Implementing IFRS 17: experiences from the field
    • Global Public Policy Committee – The Auditor’s response to the Risks of Material Misstatement Posed by Estimates of Expected Credit Losses under IFRS 9
    • NZ IFRIC 23 Uncertainty Over Income Tax Treatments
    • EY Financial Accounting Advisory Blog Updates - Countdown to NZ IFRS 15: is your business ready for this new accounting standard?
    • Exposure Draft 62, Financial Instruments issued by the IPSASB
    • Consultation Paper “Accounting for Revenue and Non-Exchange Expenses” issued by the IPSASB
    • Treasury Circular 2017/09 Early Adoption of PBE IFRS 9 Financial Instruments
    • Applying IFRS: A closer look at the new revenue recognition standard (Updated July 2017)
    • Applying IFRS: Presentation and disclosure requirements of IFRS 1
    • Are you ready to quantify the effect of adopting NZ IFRS 15? (July 2017)
    • IFRS Update of standards and interpretations in issue at 30 June 2017
    • Accounting for financial arrangements in the life sciences sector (July 2017)
    • Alternative Performance Measures: A New Zealand user-needs survey
    • IFRS Developments, Issue 127: IFRIC 23 – Uncertainty over income tax treatments
    • IFRS Developments, Issue 128: Revenue earned before an asset is ready for its intended use
    • Applying IFRS: Leases standard for consumer products and retail (updated in June 2017)
    • IASB’s webcast on the Scope of IFRS 17 Insurance Contracts
    • Proposed Amendments to XRB A1
    • Amendments to the Companies Act 1993
    • New insurance Standard was issued
    • IFRS Developments, Issue 126: Are you ready to quantify the effect of adopting IFRS 15?
    • Standards and interpretations in issue at 30 June 2017
    • IASB’s webcast on IFRS 9
    • IASB begins second phase of IFRS 13 review with call for information
    • PBE IPSAS 39 Employee Benefits was issued
    • NZASB issued Approved Budget (Amendments to PBE IPSAS 1)
    • NZASB revised its proposed standard on Service Performance Reporting
    • IFRS Developments, Issue 125: IASB proposes amendment to IFRS 9 on measuring instruments with negative compensation prepayment features
    • IFRS Standards and interpretations in issue at 31 March 2017
    • IASB video: Loan loss accounting and financial stability
    • NZASB issued an amending standard
    • IPSASB issued a Consultation Paper for comment
    • EY webcast - IFRS: Enhancing communication effectiveness (Replay, 24 May 2017)
    • Standards and interpretations in issue at 31 March 2017
    • Good Group - Illustrative Interim Condensed Consolidated Financial Statements for the period ended 30 June 2017
    • International GAAP Disclosure Checklist - IFRS in issue at 28 February 2017
    • IFRS Developments, Issue 123: Brexit and the implications for tax accounting
    • Insurance Accounting Alert: IASB amends guidance on treatment of experience adjustments and grouping of insurance contracts affected by regulatory pricing
    • IASB outlines steps to improve disclosures in financial statements IASB Webcast on IFRS 16
    • IASB consults on proposed improvements to IFRS 8
    • Applying IFRS – Enhancing communication effectiveness
    • Applying IFRS: New IASB leases standard – Oil and gas
    • Applying IFRS: New IASB leases standard – Tank terminals
    • Good Mining – Illustrative Financial Statements (2016)
    • NZASB issued two amending standards and an IFRIC Interpretation
    • IASB discussed the findings from the external editorial review draft of IFRS 17
    • IPSASB issued IPSAS 40 Public Sector Combinations
    • Good City Council (2017)
    • Changing Tack – a new financial reporting framework for public benefit entities (January 2017)
    • PBE Standards: On the horizon
    • Good Insurance (International) Limited - Illustrative Financial Statements 2016
    • Applying IFRS: New IASB leases standard – Oilfield services
    • Standards and interpretations in issue at 31 December 2016
    • Revision of Reduced Disclosure Regime
    • IASB issued Annual Improvements 2014-2016 Cycle
    • Applying IFRS: Transition Resource Group for Revenue Recognition - items of general agreement (updated December 2016)
    • IASB consults on clarifications to IFRS Standards
    • IFRS adopted by the European Union
    • IASB webinar: Update on the Insurance Contracts Standard
    • NZASB issues new PBE Standards
 
  • Eye on Reporting 2016
    • Good Group New Zealand Limited: New Zealand Illustrative financial statements for for-profit entities (31 December 2016)
    • Financial Reporting Guide (2017)
    • Surf’s up! Are you ready for the next wave of NZ IFRS standards? (November 2016)
    • Good Group (International) Limited - Alternative Format (31 December 2016)
    • Applying IFRS: New IASB leases standard - Engineering and Construction
    • Applying IFRS: New IASB leases standard – Mining and Metals
    • Good Bank (International) Limited (October 2016)
    • IFRS Update of standards and interpretations in issue at 30 September 2016
    • IFRS 16 leases: A closer look - Replay
    • Applying IFRS: A closer look at the new revenue recognition standard (Updated September 2016)
    • Insurance Accounting Alert: IASB amendments to IFRS 4 to address different effective dates of IFRS 9 and IFRS 17
    • EY IFRS 9 impairment banking survey (September 2016)
    • Good Group (International) Limited
    • International GAAP® Disclosure Checklist
    • New Accounting Standards and Interpretations for For-profit Entities
    • New Accounting Standards and Interpretations for Public Benefit Entities
    • IFRS 4 and IFRS 9 update for non-life insurers
    • IFRS 4 and IFRS 9 update for life insurers
    • Developments in IFRS 9 impairment for banks - Replay
    • Applying IFRS – A closer look at the new leases standard
    • Good Insurance (International) Limited 2015
    • Good Investment Fund Limited (Equity) 2015
    • Good Investment Fund Limited (Liability) 2015
    • IFRS adopted by the European Union
    • IPSASB issued Consultation Paper on Public Sector Specific Financial Instruments
    • NZASB issued Exposure Draft on 2016 Omnibus Amendments to PBE Standards
    • Event: IFRS 4 and IFRS 9 update for non-life insurers
    • Event: IFRS 4 and IFRS 9 update for life insurers
    • Webcast: Developments in IFRS 9 impairment for banks - Replay
    • Rethinking revenue recognition (June 2016)
    • IFRS Developments Issue 120: IASB debriefs the April 2016 FASB TRG meeting on revenue
    • Real estate leases – How will IFRS 16 impact real estate entities?
    • New for-profit standards regime is now in place (June 2016)
    • IASB completes redeliberations on amendments to IFRS 4 regarding the application of IFRS 9
    • PBE Conceptual Framework has been issued
    • Event: IFRS 4 and IFRS 9 update for non-life insurers
    • Event: IFRS 4 and IFRS 9 update for life insurers
    • Webcast: Developments in IFRS 9 impairment for banks - Replay
    • Webcast: Clarifications to IFRS 15 - Replay
    • At a Glance (Apr 2016): A matter of interest - What do the new PBE Standards on interests in other entities mean for you?
    • At a Glance (Apr 2016): Telling your story - The new service performance reporting requirements for public sector PBEs
    • At a Glance (Apr 2016): Telling your story - The new service performance reporting requirements for not-for-profit PBEs
    • Improving disclosure effectiveness — The New Zealand story
    • IFRS Update of standards and interpretations in issue at 31 March 2016
    • Applying IFRS in Financial Services: The new leases standard - financial services
    • IASB issued amendments to IFRS 15
    • IASB decides to broaden eligibility for the temporary exemption from IFRS 9
    • XRB issued the EG A1 Guide to the application of the Accounting Standards Framework
    • Webcast: Clarifications to IFRS 15 - Replay
    • Good Group - Illustrative Interim Condensed Consolidated Financial Statements for the period ended 30 June 2016
    • International GAAP® Disclosure Checklist - IFRS in issue at 29 February 2016
    • IASB webcast on transition to IFRS 16
    • IASB provides directional guidance for finalisation of amendments to IFRS 4 relating to IFRS 9 adoption
    • Venezuela revamps currency exchange system
    • IPSAB published a webinar on ED 60 Public Sector Combinations
    • NZASB’s application of the PBE Policy Approach
    • Good Real Estate Group (International) Limited 31 December 2015 
    • Applying IFRS: Goodwill Hunting - Looking for property investors' missing cash flows 
    • IASB issued amendments to IAS 7
    • Insurance Accounting Alert (February 2016): IASB decides not to re-expose draft insurance contracts standard
    • NZASB issued Effective Date of Amendment to NZ IFRS 10 and NZ IAS 28
    • XRB published its comprehensive user-needs research
    • NZASB issued five Exposure Drafts on accounting for interest in other entities
    • NZASB issued the Exposure Draft on Service Performance Reporting
    • IPSASB published a summary on aspects of grantor’s accounting for service concession arrangements
    • IASB issued the new leases standard
    • Good Group New Zealand Limited (2015): New Zealand Illustrative financial statements for for-profit entities 
    • Good City Council (2016): New Zealand Illustrative financial statements for public benefit entities 
    • Financial Reporting Guide – overview of the New Zealand financial reporting framework (January 2016)
    • Changing TackA new financial reporting framework for public benefit entities (January 2016)
    • Standards and interpretations in issue at 31 December 2015
    • IASB issued narrow-scope amendments to IAS 12 Income Taxes
    • IASB postpones effective date for narrow scope amendments to IFRS 10 and IAS 28
    • Transfers of investment property: Proposed amendment to IAS 40
    • IASB issued insurance proposals on applying IFRS 9 with IFRS 4
    • Insurance Accounting Alert, January 2016: IASB makes decisions on level of aggregation and the effect of discretion for participating contracts 
    • IFRS Developments Issue 116: IASB redeliberates clarifications to IFRS 15 
    • IFRS Developments Issue 118: IASB completes redeliberations on proposed amendments to IFRS 15 
    • Applying IFRS: Joint Transition Resource Group for Revenue Recognition items of general agreement 
    • Good Mining (International) Limited 
    • Good First-time Adopter (International) Limited
    • Applying IFRS: ITG discusses IFRS 9 impairment issues at December 2015 ITG meeting 
    • The Basel Committee Guidance on credit risk and accounting for expected credit losses 
    • IFRS adopted by the European Union 
    • International GAAP® 2016
    • IPSASB issues two Exposure Drafts - Exposure Draft 59: Amendments to IPSAS 25, Employee Benefits and Exposure Draft 60: Public Sector Combination
    • Donated Goods (Amendments to PBE IPSAS 23)
    • IPSAS Outlook, December 2015 
    • New version of XRB A1 and the updated Accounting Standards framework issued

    IFRS Developments Issue 117: IASB issues new leases standard