Financial reporting

COVID-19 updates 21 September

Some IoD courses and events may be affected by changes to alert levels. Read more

Future IoD

We are now working on transitioning to the new IoD Rules. Find out more

Proposed financial reporting exemptions

date: 23 Sep 2021
read time: 1 min to read

Proposed financial reporting exemptions

FMA is considering introducing relief for insolvent Financial Market Conduct reporting entities

Director duties
Financial reporting
Solvency

Submission on the Incorporated Societies Bill

date: 31 May 2021
read time: 5 min to read

Submission on the Incorporated Societies Bill

The IoD welcomes efforts to modernise the legal framework for incorporated societies.

Conflicts of interest
Director duties
Financial reporting

Submission on the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Bill

date: 28 May 2021
read time: 9 min to read

Submission on the Financial Sector (Climate-related Disclosures and Other Matter...

The Bill mandates climate-related disclosures by certain FMC reporting entities.

Annual reporting
Climate change
Director duties

Climate-related financial disclosures

date: 01 May 2021
read time: 2 min to read

Climate-related financial disclosures

The Financial Sector (Climate-related disclosures and other Matters) Amendment Bill was introduced into Parliament in April 2021.

Climate change
ESG
Financial reporting

The slow & painful demise of accounting standards

date: 30 Mar 2021
read time: 4 min to read

The slow & painful demise of accounting standards

As the financial year closes, do your P&L and balance sheets really present an accurate reflection of your company's value?

Auditing
Financial reporting
Intangible assets

Climate-related financial disclosures: Driving capital markets and corporate governors to address the climate emergency

date: 26 Feb 2021
read time: 7 min to read

Climate-related financial disclosures: Driving capital markets and corporate go...

The proposal for a Reporting Standard for Climate-related Financial Disclosures will signal a step-change in New Zealand’s climate change…

Climate change
Compliance
Financial reporting

For those who are bold, there are opportunities

date: 14 Dec 2020
read time: 11 min to read

For those who are bold, there are opportunities

Highlights from the IoD breakfast event on climate-related disclosures held 12 November 2020.

Climate change
ESG
Financial reporting

Audit quality – a director’s guide

date: 01 Dec 2020
read time: 14 min to read

Audit quality – a director’s guide

The FMA's 2020 guide sets out how directors can contribute to an audit, as well as what they can expect from the FMA and auditors.

Auditing
Board committees
Compliance