Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand + Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand Wiley E-Text Card
Title | Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand + Financial Reporting Handbook: Public Benefit Entities 2017 New Zealand Wiley E-Text Card PDF eBook |
Author | Caanz (Chartered Accountants Australia & New Zealand) |
Publisher | |
Pages | |
Release | 2017-03-13 |
Genre | |
ISBN | 9780730345329 |
Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New Zealand Public Benefit Entity (PBE) Accounting Standards and guidance issued to 1 December 2016 and applicable at 31 March 2017. The 2017 edition contains the: PBE framework, XRB A1 and XRB A2, and all PBE Accounting Standards and guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016 PBE Conceptual Framework The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: For-Profit Entities 2017 brings together all Accounting Standards applicable to New Zealand for-profit entities. The New Zealand Auditing, Assurance and Ethics Handbook 2017 contains all New Zealand Auditing, Assurance and Professional and Ethical Standards. For pronouncements issued after 1 December 2016, please refer to the External Reporting Board (XRB) website at xrb.govt.nz.
Financial Reporting Handbook 2017 New Zealand Incorporating All Public Benefit Entity Standards As at 1 December 2016 Wiley E-Text Card
Title | Financial Reporting Handbook 2017 New Zealand Incorporating All Public Benefit Entity Standards As at 1 December 2016 Wiley E-Text Card PDF eBook |
Author | C. Caanz |
Publisher | |
Pages | |
Release | 2017-01-06 |
Genre | |
ISBN | 9780730344902 |
Financial Reporting Handbook 2017 New Zealand
Title | Financial Reporting Handbook 2017 New Zealand PDF eBook |
Author | C. Caanz |
Publisher | |
Pages | 3000 |
Release | 2017-01-20 |
Genre | |
ISBN | 9780730343059 |
Financial Reporting Handbook 2017 New Zealand Incorporating All Public Benefit Entity Standards As at 1 December 2016
Title | Financial Reporting Handbook 2017 New Zealand Incorporating All Public Benefit Entity Standards As at 1 December 2016 PDF eBook |
Author | Chartered Accountants Australia and New Zealand Staff |
Publisher | |
Pages | |
Release | 2017-01-20 |
Genre | |
ISBN | 9780730344872 |
Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New Zealand Public Benefit Entity (PBE) Accounting Standards and guidance issued to 1 December 2016 and applicable at 31 March 2017. The 2017 edition contains the: PBE framework, XRB A1 and XRB A2, and all PBE Accounting Standards and guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016 PBE Conceptual Framework The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: For-Profit Entities 2017 brings together all Accounting Standards applicable to New Zealand for-profit entities. The New Zealand Auditing, Assurance and Ethics Handbook 2017 contains all New Zealand Auditing, Assurance and Professional and Ethical Standards. For pronouncements issued after 1 December 2016, please refer to the External Reporting Board (XRB) website at xrb.govt.nz.
Financial Reporting Handbook 2019 New Zealand
Title | Financial Reporting Handbook 2019 New Zealand PDF eBook |
Author | Caanz |
Publisher | |
Pages | 1088 |
Release | 2019-02 |
Genre | |
ISBN | 9780730369806 |
Not-for-profit Financial Reporting Guide and Disclosure Checklist
Title | Not-for-profit Financial Reporting Guide and Disclosure Checklist PDF eBook |
Author | Public Benefit Entity Working Group of the Financial Reporting Standards Board |
Publisher | |
Pages | 111 |
Release | 2007 |
Genre | |
ISBN | 9781877430770 |
Wiley Not-for-Profit GAAP 2017
Title | Wiley Not-for-Profit GAAP 2017 PDF eBook |
Author | Richard F. Larkin |
Publisher | John Wiley & Sons |
Pages | 560 |
Release | 2017-07-17 |
Genre | Business & Economics |
ISBN | 1119385369 |
Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Presenting Fund and Net Asset Information -- A Complicated Set of Class Financial Statements -- Interim Reporting -- Perspective and Issues -- Concepts, Rules, and Examples -- Revenue and Expense Recognition -- Inventories -- Other Costs and Expenses -- Unrelated Business Income Taxes -- Discontinued Operations and Extraordinary Items -- Accounting Changes -- Contingent Items -- Seasonality -- Fourth Quarter Adjustments -- Disclosure Requirements -- Subsequent Events -- Definition -- Public Entities -- Conduit Debt Obligors -- Part 3: Specific Not-for-Profit Accounting Topics -- 7: Fund Accounting -- Perspective and Issues -- Concepts, Rules, and Examples -- Categories of Funds -- Alternative Fund Groupings -- A Typical Set of "Fund" Financial Statements -- Elimination of Funds for Reporting Purposes -- Conclusion -- 8: Net Assets -- Perspective and Issues -- Concepts, Rules, and Examples -- Unrestricted Net Assets -- Temporarily Restricted Net Assets -- Permanently Restricted Net Assets -- Changing Net Asset Classification Reported in a Prior Year -- Endowment Fund Reporting -- Financial Statement Presentation -- Disclosure Requirements -- ASU 2016-14 Changes to Net Asset Classifications and Endowments -- 9: Contributions, Pledges, Noncash Contributions, and Exchange Transactions -- Perspective and Issues -- Concepts, Rules, and Examples -- Expendable Current Support -- Gifts-in-Kind -- Support Not Currently Expendable -- Exchange Transactions -- Step 1: Identify the Contract with a Customer -- Step 2: Identify the Performance Obligations in the Contract -- Step 3: Determine the Transaction Price -- Step 4: Allocate the Transaction Price to the Performance Obligations in the Contract