澳洲工程学论文代写：新西兰财务报告准则
外部报告委员会是一个被称为“皇冠实体”的独立机构，是根据2013年《新西兰财务报告法》(New Zealand Financial Reporting Act)设立的。新西兰会计准则委员会制定了向商务部推荐的会计准则和外部报告委员会。外部报告委员会记录了会计准则。该草案已获商务部批准。
澳洲工程学论文代写：新西兰财务报告准则
对外报告委员会印发了《新西兰会计准则建议》。草案包括“层战略”(外部报告委员会，2016年)。新会计准则实施了第一阶段、第二阶段和第三阶段三个阶段。会计准则的变更，自2012年12月1日起，适用于利润主体。公营部门公益实体的生效日期为2014年7月1日。对于非营利性的私营公益性实体，自2015年4月1日起实施。
在提交一般用途财务报告时，各实体必须符合这些标准。在这方面，外部报告委员会设计了会计和审计标准。在2011年之前，行业中性会计准则的使用是存在的。此后，它被转变为多部门标准方法。因此，不同的会计准则适用于利润实体的GPFRs的提交。
澳洲工程学论文代写：新西兰财务报告准则
The External Reporting Board is an independent body known as ‘Crown Entity’ and established under New Zealand Financial Reporting Act 2013. The New Zealand Accounting Standards Board developed the accounting standards and External Reporting Board recommended to Ministry of Commerce. The External Reporting Board documented Accounting Standards. The draft was approved by the Ministry of Commerce.
澳洲工程学论文代写：新西兰财务报告准则
The External Reporting Board issued the document “Proposals for the New Zeeland Accounting Standards”. The draft includes “Tier Strategy” (External Reporting Board, 2016). The new accounting standards implemented three stages namely Stage-1, Stage-2 and Stage-3. The changes in accounting standards are applicable for the profit entities with effect from 1st December 2012. In case of public sector public benefit entities, the effective date will be from 1st July 2014. As far as to private not-for profit public benefit entities, it will be applicable with effect from 1st April 2015.
While submitting general purpose financial reports, the entities must meet such standards. In this connection, the External Reporting Board designed Accounting and Auditing standards. Before the year of 2011, the usage of single set of sector neutral accounting standards were in existence. Thereafter it was transformed to multi sector standards approach. Accordingly, different accounting standards applied for profit entities in connection of submission of GPFRs.
