Now showing items 1-6 of 6
Classification of foreign operations for financial reporting
(Lincoln University. Commerce Division., 1999-02)
The New Zealand standard on foreign currency translation (FRS-21), similar to standards in the US, Australia, and Canada and the International Accounting Standard (IAS-21), requires the classification of foreign operations ...
International transfer pricing : a survey of practices, tax-audit, and strategies for managing tax uncertainty by foreign owned subsidiaries in New Zealand
(Lincoln University. Centre of Accounting Education and Research, 2004-05)
International Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in New Zealand. These guidelines allow a number of transfer pricing methods.This paper examines international transfer pricing ...
Corporate financial reporting : firm characteristics and the use of the Internet as a medium of communication
(Lincoln University. Commerce Division., 2000-03)
The development of the Internet as a medium for the dissemination of corporate financial information creates a new reporting environment. Extensive literature examines the extent and determinants of voluntary financial ...
Online electronic financial reporting : practices and issues
(Lincoln University. Commerce Division., 1999-09)
Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...
Audit issues and content analysis of audit practices associated with corporate financial reporting on the Internet
(Lincoln University. Commerce Division., 2002-03)
The use of the Internet as a channel for the dissemination of corporate information is a recent and fast growing phenomenon. Indeed, it is likely that it will become the principal medium for the distribution of financial ...
Public sector financial disclosure on the Internet : a study of New Zealand local authorities
(Lincoln University. Commerce Division., 2001-02)
Some New Zealand local authorities elect to provide financial information on their websites. Literature examining the behaviour of managers in the public sector suggests that agency relationships in the sector motivate ...