RSM New Zealand
23 March 2018

Trial Balance - Issue 62, March 2018

Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December
22 March 2018


“欧盟数据保护条例”(以下简称GDPR)将于2018年5月25日生效,并将从根本上改变企业访问、存储以及使用个人数据的方式。 虽然这是欧盟的法案,但其一定会对全球包括新西兰在内的国家产生影响。 欧盟(EU)的隐私法案长期以来一直被认为是世界上最棘手的法规之一,这些法规现在变得越来越严格,甚至影响到欧盟以外的组织(如新西兰企业)。 欧盟于2016年4月通过的GDPR要求所有持有、传输或处理欧盟居民数据的组织都遵守 - 无论他们是否实际在欧盟经营。 该法案提供了四种不同的机制,概述了全球执法框架...
14 March 2018

Insights from the Fraud Film Festival

The fantastic Auckland Theatre Company’s ASB Waterfront Theatre on Auckland’s viaduct was recently host to Auckland’s 2nd Fraud Film Festival.  This presented a fascinating array of films on the topic of fraud.  This article looks at some of the...
9 March 2018

Costs of Administration - How much is too much?

Increasingly some charities and not-for-profit organisations are becoming concerned about their level of admin costs.  So what is an acceptable level of admin costs?  Is there a magic number or percentage?
28 February 2018

Considering year end tax implications

There are a number of issues that need to be considered when preparing year end financial statements. The timing and treatment of certain expense items can have tax implications, and in some cases the accounting treatments applied can result in tax...
23 February 2018

Cyber Series | GDPR: What it is and what New Zealand entities need to consider

The General Data Protection Regulation (GDPR), is coming into force on 25 May 2018 and will fundamentally change the way that businesses access, store and use personal data.  While this is European Union legislation its reach will be felt...
15 February 2018

News Flash: Bright-line Test – Extension from 2 to 5 Years

The Labour Government’s 2017 Election Policy has finally come to fruition with regard to the extension of the bright-line test.  Hon.
14 February 2018

Service Performance Standard Issued for larger PBEs

New Zealand now has an accounting standard for service performance reporting for Tier 1 & 2 Public Benefit Entities. This article looks at the rationale for this important reporting standard, what it requires, when it is mandatory, as well as...
13 February 2018

Can you afford to sell?

A "Business Value Gap" is the difference between the value of your business today and what you need it to be at the time of sale.  A shortfall can have a signficant impact on your retirement plans and may force you to reassess your desired standard...