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The CA ANZ Special Purpose Financial Reporting Framework Series


Many New Zealand companies now prepare special purpose financial statements. CA ANZ’s special purpose financial reporting framework is available for use by such companies. This two-session webinar series will give you the practical insights you need to apply that framework.

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Content Description

As a result of changes to statutory financial reporting requirements, many companies may now prepare special purpose financial statements.

To assist such companies to prepare robust financial statements that are suitable for users such as shareholders, Inland Revenue and banks, CA ANZ has developed a special purpose financial reporting framework for use by for-profit entities.


This two-webinar series provides practical insights into the application of that framework.


Part 1 will cover the following topics:

  • The concepts and principles underlying the framework
  • Reporting financial performance under the framework.

    • Part 2 will cover the following topics:

  • Reporting financial position under the framework
  • Reporting cash flows under the framework
  • Preparing notes for a set of financial statements prepared under the framework.


    Learning Outcomes

    Upon satisfactory completion of this webinar series you will be able to:

      Part 1:

    • Explain when use of the framework is appropriate
    • Describe the key elements of a statement of financial performance prepared under the framework

      • Part 2:

    • Describe the key elements of a statement of financial position prepared under the framework
    • Describe the key elements of a statement of cash flows prepared under the framework
    • Describe the key elements of the notes for a set of financial statements prepared under the framework
    • Describe the key elements of a full set of financial statements prepared under the framework

    Benefit

    Gain the insights you need to prepare financial statements under the CA ANZ special purpose financial reporting framework.

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    Jackie Russell-Green is a Technical Associate with BDO. Jackie has over a decade of experience in financial reporting and specialises in the application of New Zealand equivalents to International Financial Reporting Standards and Public Benefit Entity Accounting Standards. Jackie’s clients have come from a wide cross-section of industries including public sector (both central and local government), not-for-profits, financial services, utilities, manufacturing, tourism and agriculture

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    EVENT DETAILS


    Topic: Reporting

    Sub-Topic: Financial Reporting

    Format: Recorded Webinar

    Proficiency Level: Intermediate

    CPD: 2 hours