Model Financial Statements 2009

Available April 2009

Model Financial Statements 2009 is your first point of reference for assisting in the preparation of annual financial statements.

It includes a wide cross-section of business entities including limited liability companies, trusts, partnerships, farms, superannuation schemes, not-for-profit organizations and for entities that qualify for differential reporting and special purpose reports.

It provides the information required to ensure that annual financial statements are prepared in accordance with the Companies Act 1993, Statements of Standard Accounting Practice (SSAP), Financial Reporting Standards (FRS), New Zealand equivalents to International Financial Reporting Standards (NZIFRSs) and the NZ Stock Exchange listing manual provisions.

We have extensively updated Model Financial Statements 2009 to ensure that you continue to have the most current reference material in the ever changing financial reporting environment.

Here is just a small sample of the changes that have been incorporated into the 2009 edition:

• Additional differential reporting concessions
  
• Changes to reporting Comprehensive Income
  
• Changes to the Statement of Changes in Equity
  
• Changes to the reporting of Borrowing Costs
  
• Changes to Segment Reporting

Contents:

• Understanding and using Financial Statements
  
• Legislative requirements for Financial Disclosure
  
• Sample financial statements for a range of entities
  
• Public sector reporting requirements
  
• Disclosure examples

How To Order

Contact our Customer Care Team via e-mail or call on 0800 10 60 60

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