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ImageTitle/DescriptionArticle Date 
 

Taxmail

Regular KPMG commentary on topical tax issues.
Modified date: 1/09/2015
Publication series
 

Reporting News 15RN05

Proposed amendments and new effective date for IFRS 15, deferral of amendments to IFRS 10 and IAS 28, accounting for donated goods.
Modified date: 31/08/2015
Business and industry issue
 

Model financial statements

Annual reporting is easier when you have a good example to follow.
Modified date: 13/08/2015
Business and industry issue
 

Submission - Abusive tax position penalty and anti-avoidance provision

We agree with the Commissioner’s conclusion that the application of the penalty is not automatic
Modified date: 11/08/2015
Business and industry issue
 

Signpost Limited 2011 - Old NZ GAAP Differential Reporting

Illustrative financial statements for an NZ company applying old NZ GAAP with differential reporting exemptions for the year ending 31 December 2010.
Modified date: 5/08/2015
Regulatory update
 

Diverse Group Ltd 2011 – NZ IFRS RDR

Illustrative financial statements for an entity moving from NZ IFRS to NZ IFRS applying the Reduced Disclosure Regime.
Modified date: 5/08/2015
Business and industry issue
 

Diverse Group Limited 2011

Illustrative financial statements for an NZ company reporting under full NZ IFRS for the year ending 31 December 2011.
Modified date: 5/08/2015
Business and industry issue
 

NRWT: related party and branch lending

We are concerned with the impact of the proposals on the cost of capital for New Zealand businesses.
Modified date: 31/07/2015
Business and industry issue
 

Bright-line test for sales of residential property

We have concerns with the rationale for the two year bright-line test for residential property.
Modified date: 31/07/2015
Business and industry issue
 

Global CEO Outlook 2015

Despite a barrage of challenges, over 50 percent of global CEOs are confident in the ability of their company to grow over the next 3 years.
Modified date: 27/07/2015
Business and industry issue
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