新西兰经济学论文代写:财务报告

新西兰经济学论文代写:财务报告

较早的《1993年财务报告法》被取代,另一项名为《2013年财务报告法》的法案也随之出台,自2014年4月1日起生效。因此,实体需要遵守《2013年财务报告法》。还明确指出,各实体应继续执行较早的《报告法》,直至2014年3月31日。根据《1993年公司法规例》和《2013年金融市场行为法》的规定,第一个报告期为2014年4月1日,并于2015年3月31日或之后结束(普华永道,2016)。因此,从2014年4月1日起,各实体应按照《2013年财务报告准则》的规定进行财务报告。


新西兰经济学论文代写 :财务报告

会计准则框架根据实体类别的类型建立了不同的报告制度。例如,利润实体必须以一种方式提交财务报告,而公益实体必须以另一种形式提交。对于非营利性实体,可以通过其他方式提交财务报告。这意味着财务报告制度已经放宽,小的实体不应该有更复杂的程序,而大的实体必须遵守国际标准。

从2014年4月1日起,中小企业在报送财务报告时,可采用简化的报送程序。与GPFR制度无关,实体需要为特定的税务目的编制财务报表。


新西兰经济学论文代写 :财务报告

The earlier Financial Reporting Act 1993was replaced and accordingly another Act named Financial Reporting Act 2013 has been introduced which is effective from 1 April 2014. Therefore, the entities need to comply with the Financial Reporting Act 2013. It is also clarified that the entities should continue with the earlier reporting Act for a period up to 31 March 2014. As per the Companies Act 1993 regulations as well as provisions of Financial Markets Conduct Act 2013, the first reporting period will be 1 April 2014 and ending on or after 31 March 2015 (PWC, 2016). Therefore, the entities should make financial reporting in accordance with FRA 2013 for the period beginning after 1 April 2014 onwards.


新西兰经济学论文代写 :财务报告

The Accounting Standard framework established different reporting systems based on the type of category of entities. For example, profit entities will have to submit financial reports in one manner whereas Public-benefit entities have to submit in another format. As far as not-for-profit entities, they can be submitted their financial reporting in another manner. It means that the system of financial reporting has been relaxed for which small entities should not be more complicated procedures whereas large entities must observe international standards.
The small and medium sized entities can take advantages of the simplified procedure while submitting financial reporting from the period beginning with 1 April 2014. Irrespective system of GPFR, the entities required to prepare financial statements for specific tax purposes.

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