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 ...

Recent accounting education literature indicates a trend towards an increasing use of case studies, groups and cooperative learning. The literature in these fields is primarily of a descriptive nature, either suggesting ...

Although there are no professional guidelines or statutory regulations that permit or guide the presentation of summarised financial reports in New Zealand, a number of NZ companies provide such reports to their shareholders ...

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 ...

Multinational enterprises (MNEs) have a major influence on contemporary world trade and business. Their dominance is predicted to grow in the future, as greater convergence and integration is achieved in world economies. ...