XYZ Model Financial Statements - General Purpose Financial Reporting 2020

XYZ Model Financial Statements - General Purpose Financial Reporting 2020

Grant Thornton

Book

$695.00* RRP + GST

Date: 15/02/2021

Code: 9781988591698

Thomson Reuters, NEW ZEALAND

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Book XYZ Model Financial Statements - General Purpose Financial Reporting (Standing Order) 15/06/2021 41667654 $695.00 Enquiry

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Book XYZ Model Financial Statements - Not For Profit (Standing Order) 15/08/2021 41721517 $628.00 Enquiry

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Online XYZ Model Financial Statements - Not For Profit - Checkpoint 15/08/2021 41722227 POA Enquiry

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Online XYZ Model Financial Statements - Special Purpose Financial Reporting - Checkpoint 15/07/2021 41867202 POA Enquiry

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XYZ Model Financial Statements - Special Purpose Financial Reporting - Checkpoint
Book XYZ Model Financial Statements - Special Purpose Financial Reporting (Standing Order) 15/07/2021 41883445 $336.00 Add to cart
Book XYZ Model Financial Statements - Advanced Disclosure Checklists 2020 (One-off purchase) 10/06/2020 9781988591681 $529.00 Add to cart
Book XYZ Model Financial Statements - General Purpose Financial Reporting 2020 15/02/2021 9781988591698 $695.00 Add to cart
Book XYZ Model Financial Statements - Not For Profit 2020 (One-off purchase) 15/02/2021 9781988591704 $628.00 Add to cart
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Book XYZ MFS - General Purpose Financial Report 2021 (One-time purchase) 20/09/2021 9781990018374 $695.00 Add to cart
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Description

Embraced by New Zealand accounting professionals for over 25 years, XYZ Model Financial Statements continues to be the industry standard for the preparation of compliant financial reports.

Benefits

  • Stay up to date with an overview of the recent changes to the financial reporting framework
  • Step-by-step guidance on how to save time and resources in producing professionally formatted financial reports
  • Reduce the risk of non-compliance and penalties

What's New in 2020

  • Illustrative wording to account for the impact of COVID-19 for entities that have balance dates at 31 December 2019 and those that have balance dates at 31 March 2020. Because of the timing of the outbreak of the virus in the first quarter of 2020, the accounting consequences between the two balance dates are quite different. Given this the outbreak of Coronavirus requires careful consideration of disclosures in the following areas, and these are illustrated:
    • asset impairments and changes in assumptions used to assess if assets are impaired
    • changes in the fair value of assets
    • increased costs and/or reduced demand requiring provisions for onerous contracts
    • changes in expected credit losses for loans and other financial assets
    • material uncertainties present in current operations that might cast doubt on the ability of the reporting entity to continue as a going concern
  • Implementation of the new standards NZ IFRS 16: Leases as all Tier 1 and Tier 2 reporting entities will be affected by this new Standard. The models illustrate:
    • transitioning from NZ IAS 17 to NZ IFRS 16 using the Modified Transition Method
    • accounting policies that will linked to both NZ IAS 17 (for the comparative period) and NZ IFRS 16 (for the year ended 31 March 2020)
    • the extensive new disclosures required by NZ IFRS 16
  • Updated notes to the financial statements as a result of implementing last year these two standards
    • NZ IFRS 7: Financial Instruments Disclosures
    • NZ IFRS 15: Revenue from Contracts with Customers
  • Updated commentary that summarises and evaluates the likely impact of all NZ IFRS changes and amendments that have been approved by the New Zealand Accounting Standards Board during 2019 that come into effect in 2020 and beyond, including NZ IFRS 17: Insurance Contracts.
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