美国图森论文代写：新西兰财务报告
在新西兰的财务报告的最终框架的权力是由外部报告板举行。外部报告板（XRB），建立了由1993个财务报告作为一个独立的皇冠实体，负责制定和实施会计、审计与鉴证准则的国家（XRB，2012）。董事会也有权框架和执行新西兰财务报告的总体战略。履行责任的程度决定了框架在2012三月的财务报告指出，以营利为目的的实体义务准备gPFR在新政府的框架（Grant Thornton，2012）。在同一年，一个新的金融报告法案提交议会中以改变现有财务报告行为的目的1993。
这种变化的要求，以减少履行义务的成本，并调整所需的实体，准备通用财务报表（Grant Thornton，2014）的财务报告的要求。新的财务报告框架被引入作为财务报告法2013，取代了财务报告法1993。新法案进入行动从2014即2014年4月1日的财政年度开始（乔布林和山，2013）。更换认为）期为2014年4月1日或之后开始将根据FRA 2013任何财务报告，而B）任何财务报告，本期在2014年3月31日或之前将根据义务FRA 1993（毕马威，2014）。在财务报告法2013的修订，在对财务报表的义务，包括制定、审计和归档是直接向不同类型的实体的各种章程。
美国图森论文代写：新西兰财务报告
The power for the final framing of the Financial Reporting in New Zealand is held by the External Reporting Board. The External Reporting Board (XRB), established by the Financial Reporting Act 1993 as an independent Crown entity, holds the responsibility to develop and put into practice the accounting, auditing and assurance standards in the country (XRB, 2012). XRB also has the power to frame and execute the overall strategy for financial reporting of New Zealand. Fulfilling its responsibility XRB decided the framework of financial reporting in March 2012 that stated the for-profit entities’ obligation to prepare GPFR that are within the new Government framework (Grant Thornton, 2012). In the same year a new Financial Reporting Bill was presented in the Parliament with the purpose of changing the existing Financial Reporting Act 1993.
This change was demanded so as to reduce the costs incurred in fulfillment of the obligations and to restructure the financial reporting requirements for entities that are required to prepare general purpose financial statements (Grant Thornton, 2014). The new Financial Reporting framework was introduced as the Financial Reporting Act 2013 that replaced the Financial Reporting Act 1993. The new act came into action from the starting of the financial year of 2014 i.e. 1st April 2014 (Joblin & Hills, 2013). The replacement concluded that a) any financial reporting for the period beginning on or after 1st April 2014 would be according to the FRA 2013, whereas b) any financial reporting that is for the period on or before 31st March 2014 will be on the basis of the obligations of FRA 1993 (KPMG, 2014). The amendments in the Financial Reporting Act 2013 in the obligations with regard to the financial statements including making, auditing and filing are made directly to the various statutes governing the different types of entities.
