Model financial statements

Local government

Updated model financial statements to reflect current good practice and learnings from our review and audit of Councils’ first NZ IFRS financial statements. We have made significant changes in this update to the financial instrument disclosures required by NZ IFRS 7 Financial Instruments...

Council-controlled organisations

Model financial statements for Te Motu Regional Economic Development Trust, prepared in accordance with New Zealand equivalents to International Financial Reporting Standards.