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The Auditor-General’s views on setting financial reporting standards for the public sector

PDF, 466kB, 88 pages.

/2009/financial-reporting-standards/docs
  • The Auditor-General’s views on setting financial reporting standards for the public sector
    • Part 2: Setting standards in New Zealand
    • Part 3: Setting standards internationally
    • Part 4: My concerns about financial reporting standards for the public sector
    • Part 5: My views on changes that are needed
    • Appendix 1: Comparing NZ IFRS with previous financial reporting standards for the public sector
    • Appendix 2: Other concerns about the suitability of NZ IFRS for the public sector
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      • The Auditor-General’s views on setting financial reporting standards for the public sector
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