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Cabinet Papers


Cabinet Paper 19 December 2005: Review of the Financial Reporting Act 1993  [ Published 19 December 2005 ]
This paper proposes changes to the Financial Reporting Act (FRA) that would improve the workability of the financial reporting system and reduce business compliance costs.

Financial Reporting Act Review - Cabinet Paper  [ Published 03 August 2005 ]
This paper seeks a decision on one issue arising out of the review of the Financial Reporting Act 1993 (the FRA). The issue relates to the financial reporting obligations of large non-issuer companies.

Review of the Financial Reporting Act 1993: Release of Part II Discussion Document - Cabinet Paper  [ Published 15 November 2004 ]
This discussion document presents a revised set of proposals for determining which entities are subject to financial reporting requirements.

Review of the Financial Reporting Act 1993 - Part I: The Financial Reporting Structure - Cabinet Paper  [ Published 04 August 2004 ]
This Cabinet paper provides the Cabinet Economic Development Committee with a report on the outcome of consultation on a discussion document on the Review of the Financial Reporting Act 1993, and it also outlines the strategy to further the Review.

Review of the Financial Reporting Act 1993 - Cabinet Paper  [ Published 03 March 2004 ]
This paper seeks approval to release a discussion document on the review of the Financial Reporting Act 1993 to ascertain stakeholders’ views on the appropriate financial reporting structure for New Zealand.

International Financial Reporting Standards - Cabinet Paper  [ Published 19 November 2003 ]
Cabinet paper outlining the work undertaken in relation to the adoption of International Financial Reporting Standards in New Zealand and to seek agreement on a strategy to further advance this work.

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