Part II: Discussion Document

[ Last Updated 10 November 2005 ]

Short Description This page contains the discussion document on the second part of the review of the Financial Reporting Act 1993.

ISBN 0-478-26361-9

Permission to reproduce: The copyright owner authorises reproduction of this work, in whole or in part, so long as no charge is made for the supply of copies, and the integrity and attribution of the work as a publication of the Ministry is not interfered with in any way.

Document Table of Contents

Foreword
Information for Submitters
Executive Summary
I. Introduction
II. Institutional Arrangements
III. Financial Reporting Standards
IV. Enforcement
V. Results of Part I of the Review of the Financial Reporting Act 1993
VI. Underlying Principles of Financial Reporting Requirements
VII. Structure of the Legislation
VIII. Registered Charitable Entities
IX. Non-Issuer Companies
X. Issuers of Securities to the Public
XI. Overseas Companies
XII. Consolidation of Financial Reports
XIII. Non-Active Entities
XIV. Technical Neutrality
XV. Auditors and Auditing Standards
Appendix I: Table of Abbreviations
Appendix II: Accounting Standards Setting Structures
Appendix III: Summary of Questions for Submission

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Printed: 24/11/2009