It illustrates one possible format for financial statements based on a fictitious company, Signpost Limited.
As well as a useful tool for companies, we believe that this publication will be a valuable reference in the preparation of financial statements for many other organisations that fall outside the scope of the Financial Reporting Act (FRA).
Our aim is that these model financial statements apply New Zealand’s reporting requirements in as realistic a situation as practicable to assist you in reporting your own position and operations to stake-holders.