The temporary exception introduced into FRS 102 applies immediately and retrospectively upon issue of the amendments. The effective date for the disclosure requirements is accounting periods beginning on or after 1 January 2023, with early application permitted. September 2023 (FRED) 84 'Draft amendments...
This live webinar provides you with the latest disclosure requirements for preparing your Annual Reports for non-listed companies, excluding matters specifically relating to companies in the financial sectorsOverview This live webinar provide you with the latest disclosure requirements...
Draft amendments to FRS 100, application of financial reporting requirements and FRS 101 reduced disclosure framework
Lont, D. (2002) Unspecified Operating Expense Disclosure Requirements in New Zealand. Has FRS 9 made a difference?, Pacific Accounting Review 14 (2) 57- 95.LONT, David. Unspecified operating expense disclosure requirements in New Zealand: has FRS 9 made a difference?. Pacific Accounting Review...