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 ...

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 ...