accounting standards

 Helen Spiropoulos & Rebecca L. Bachmann look at how companies can fudge their numbers to show social and environmental progress

 Helen Spiropoulos & Rebecca L. Bachmann look at how companies can fudge their numbers to show social and environmental progress

Rob Saunders looks at what Donald Trump can teach the New Zealand accounting profession

Rob Saunders looks at what Donald Trump can teach the New Zealand accounting profession

KPMG's latest quarterly look at banks' financials highlights that only 'slight' increases have been seen in net interest income, with much of the increased bank profitability coming from greater gains on trading and hedging products

KPMG's latest quarterly look at banks' financials highlights that only 'slight' increases have been seen in net interest income, with much of the increased bank profitability coming from greater gains on trading and hedging products

KPMG's latest quarterly look at banks' financials highlights a significant step up in impaired asset expenses

KPMG's latest quarterly look at banks' financials highlights a significant step up in impaired asset expenses

Is the tide turning on big banks' use of a profit metric that's 'a creature of bank management's own creativity?'

Is the tide turning on big banks' use of a profit metric that's 'a creature of bank management's own creativity?'

Climate-related accounting disclosure standards 'will help to drive capital towards activities that support the transition to a low-emissions future'

Climate-related accounting disclosure standards 'will help to drive capital towards activities that support the transition to a low-emissions future'

NZ's biggest firms will soon have to disclose their climate risk - but will it really curb climate change?

NZ's biggest firms will soon have to disclose their climate risk - but will it really curb climate change?

A lack of cyber security regulation, loan provision releases racking up, COVID-19 challenges forward looking loss provisioning models, climate-related accounting standards & more

A lack of cyber security regulation, loan provision releases racking up, COVID-19 challenges forward looking loss provisioning models, climate-related accounting standards & more

By enhancing the quality of financial disclosure, listed firms may command a higher stock price, and reduce their costs of capital. When that happens, investors and Chinese private-sector firms will all benefit

By enhancing the quality of financial disclosure, listed firms may command a higher stock price, and reduce their costs of capital. When that happens, investors and Chinese private-sector firms will all benefit

Martien Lubberink sees some concerns with the Reserve Bank's thinking in its review of bank capital adequacy requirements

Martien Lubberink sees some concerns with the Reserve Bank's thinking in its review of bank capital adequacy requirements

Now most operating leases now must be recorded on balance sheets, EY's Kimberley Crook reviews the impact for NZ companies

Now most operating leases now must be recorded on balance sheets, EY's Kimberley Crook reviews the impact for NZ companies