This book focuses on financial accounting, which can be considered a process involving the collection and processing of financial information to meet the decision-making needs of parties external to an organisation. External financial reports may be used by an array of user group for many purposes. The New Zealand “Framework for the preparation and presentation of financial statements” (NZ Framework) was granted authoritative support by the Accounting Standards Review Board (ASRB) in June 2005. Under the new international harmonization program the NZ Framework, which is based closely on the IASB Framework of the same name, supersedes the New Zealand “Statements of Concepts for General Purpose Financial Reporting” (Statements of Concepts) and now constitutes New Zealand’s Conceptual Framework.
Principi di redazione del bilancio in Nuova Zelanda. Profilo storico-evolutivo
MARSIGALIA, Bruno
2010-01-01
Abstract
This book focuses on financial accounting, which can be considered a process involving the collection and processing of financial information to meet the decision-making needs of parties external to an organisation. External financial reports may be used by an array of user group for many purposes. The New Zealand “Framework for the preparation and presentation of financial statements” (NZ Framework) was granted authoritative support by the Accounting Standards Review Board (ASRB) in June 2005. Under the new international harmonization program the NZ Framework, which is based closely on the IASB Framework of the same name, supersedes the New Zealand “Statements of Concepts for General Purpose Financial Reporting” (Statements of Concepts) and now constitutes New Zealand’s Conceptual Framework.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
