Assignment First

英国房产学论文代写:财务报告格式

在第3层,各实体使用简单的财务报告格式,因为不超过200万美元的实体将不承担公共责任和费用。为了符合第3级类别,实体应在权责发生制下维持帐户。使用简单的格式PBE。当实体维持现金收付实现制下的帐户,而营业付款不超过12.5万美元时,才有资格进入第4级。提交的财务报告将采用PBE简单格式。


英国房产学论文代写 :财务报告格式

如果实体继续遵循新西兰国际财务报告准则(NZ IFRS,差异报告)或旧的新西兰公认会计准则,那么根据第3或第4层规定的实体应该选择第1或第2层。但是,不承担公共责任的实体可以按照新西兰IFRS差异报告或旧公认会计原则继续报告,直至2015年4月1日。


英国房产学论文代写 :财务报告格式

Under Tier 3, the entities use simple formats for financial reporting as there will be no public accountability and expenses of entities not exceeding $2 million. In order to qualify for Tier 3 category, the entity should maintain the accounts under accrual basis. The Simple formats PBE used. When the entities are maintaining the accounts under cash basis and the operating payments not more than $125,000 will be qualified for Tier 4. The submission financial reporting will be in PBE simple format.


英国房产学论文代写 :财务报告格式

The entities prescribed under Tier 3 or Tier 4 supposed to elect Tier 1 or Tier 2, if the entities continue to follow NZ IFRS (differential reporting) or Old NZ GAAP. However, the entities which are not publicly accountable can continue reporting in accordance with NZ IFRS differential reporting or Old GAAP till 1 April 2015.