New Zealand

Boris Popoff

Chapter 18 in Financial Reporting in the Pacific Asia Region, 1997, pp 461-480 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionBrief Constitutional HistoryPopulation Growth and TradeEconomic Reforms in the 1980s and 1990sBusiness Enterprises and Company LegislationBusiness EnterprisesNew Zealand Stock ExchangeCompanies Act 1993Regulatory Frameworks for Financial ReportingPublic Sector FrameworksPrivate Sector FrameworkAccounting Profession and Standard SettingAccounting ProfessionResponsibility for Standard SettingAccounting Standards and HarmonisationFinancial Reporting Standards With No Corresponding International Accounting StandardsFinancial Management Reform and Financial Reporting in the Public SectorPublic Sector ReformsFinancial Reporting Implications of the ReformsForm and Content of Financial Statements of the GovernmentFiscal Responsibility Act 1994Summary and ConclusionReferences

Date: 1997
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