Report 17 References [O–Z]

Citations in Report 17Full reference
(OAG, 2011)
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(OAG, 2015)
Office of the Auditor-General (OAG). (2015). Our work. Retrieved 12 September 2018 from https://www.oag.govt.nz/our-work.
(OAG, 2016)
Office of the Auditor-General (OAG). (2016). Improving financial reporting in the public sector. Wellington: Author. Retrieved 1 July 2020 from https://oag.parliament.nz/2016/financial-reporting/docs/financial-reporting.pdf.
(OECD, 2017)
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(OECD, n.d.[a])
Organisation for Economic Co-operation and Development (OECD). (n.d.[a]). Base erosion and profit shifting. Retrieved 12 April 2018 from http://www.oecd.org/tax/beps.
(OECD, n.d.[b])
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(OECD, n.d.[c])Organisation for Economic Co-operation and Development (OECD). (n.d.[c]). About the OECD. Retrieved 7 September 2018 from http://www.oecd.org/about.
(Parliament of Australia, n.d.)
Parliament of Australia. (n.d.). Commonwealth Registers Bill 2019. Retrieved 28 February 2020 from https://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/Bills_Search_Results/Result?bId=r6261.
(PCO, n.d.)
Parliamentary Counsel Office (PCO). (n.d.). Glossary. Retrieved 31 August 2018 from http://www.legislation.govt.nz/glossary.aspx#oi.
(Pead PR, 2019)
Pead PR. (2019, 25 November). The cyber security war: How NZ businesses are affected [Media release]. Retrieved 26 November 2019 from https://www.scoop.co.nz/stories/BU1911/S00500/the-cyber-security-war-how-nz-businesses-are-affected.htm.
(Persico, 2018)
Persico, F. (2018). Isn’t it time the intangible became tangible when measuring long-term value?. Retrieved 31 July 2018 from Ernst & Young: https://www.ey.com/en_gl/trust/isn_t-it-time-the-intangible-became-tangible-when-measuring-long.
(PRI, n.d.[a])
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(PRI, n.d.[b])
Principles for Responsible Investment (PRI). (n.d.[b]). About the PRI. Retrieved 30 August 2018 from https://www.unpri.org/pri/about-the-pri.
(Proxima, 2019)Proxima. (2019). Towards Transparency: Sustainability-Related-Reporting in New Zealand. NL: Author. Retrieved 3 June 2020 from http://www.proxima.global/towards_transparency2020.pdf.
(Quinlivan & Prendergast, 2020)Quinlivan, M. & Prendergast, E. (11 February 2020). ‘Election 2020: Donation allegations likely to sink New Zealand First – political scientist’. Newshub. Retrieved 22 April 2020 from https://www.newshub.co.nz/home/politics/2020/02/election-2020-donation-allegations-likely-to-sink-new-zealand-first-political-scientist.html.
(RBNZ, n.d.)Reserve Bank of New Zealand (RBNZ). (n.d.). Reserve Bank Climate Change Strategy. Retrieved 5 May 2020 from https://www.rbnz.govt.nz/financial-stability/climate-change/strategy.
(Reuters, 2018)
Reuters. (2018, 21 August). ‘Trump’s pitch to end quarterly reports would follow EU, Australia’. Author. Retrieved 22 August 2018 from https://www.reuters.com/article/us-usa-sec-trump-factbox/trumps-pitch-to-end-quarterly-reports-would-follow-eu-australia-idUSKCN1L51ZN.
(RNZ, 2019)
RNZ. (2019, 27 September). ‘Thousands - young and old - demand government action on climate change’. Author. Retrieved 17 December 2019 from https://www.rnz.co.nz/news/national/399778/thousands-young-and-old-demand-government-action-on-climate-change.
(Robertson, 2018)
Robertson, G. (2018). Speech to the opening of the Third International Conference on Well-being and Public Policy [Speech transcript]. Retrieved 5 October 2018 from https://www.beehive.govt.nz/speech/speech-opening-third-international-conference-well-being-and-public-policy.
(Roy, 2019)
Roy, E. (2019, 3 December). ‘New Zealand bans foreign political donations amid interference concerns’. The Guardian. Retrieved 2 March 2020 from https://www.theguardian.com/world/2019/dec/03/new-zealand-bans-foreign-political-donations-amid-interference-concerns.
(Russel, 2016)Russell, D. (2016, 26 May). ‘Explainer: is New Zealand a Tax Haven?’. Retrieved 16 May 2018 from Massey University: http://www.massey.ac.nz/massey/about-massey/news/article.cfm?mnarticle_uuid=272A9814-A3FC-F1D0-48B3-2AF0CB54CD87..
(Sachdeva, 2020)Sachdeva, S. (2020, 11 February). ‘Second SFO inquiry into donations a worry for NZ democracy’. Newsroom. Retrieved 22 April 2020 from https://www.newsroom.co.nz/2020/02/11/1028747/second-sfo-inquiry-into-donations-a-worry-for-nz-democracy.
(SAICA, 2011)
South African Institute of Chartered Accountants (SAICA). (2011). An integrated report is a new requirement for listed companies. Retrieved 24 August 2018 from http://www.saica.co.za/tabid/695/itemid/2344/%20an-integrated-report-is-a-new-requirement-for-list.aspx.
(S&P Dow Jones Indices, n.d.)
S&P Dow Jones Indices. (n.d.). S&P 500. Retrieved 26 July 2018 from https://au.spindices.com/indices/equity/sp-500.
(Sanitarium, 2018)
Sanitarium. (2018). Profits for charitable purposes. Retrieved 3 September 2018 from https://www.sanitarium.co.nz/about/sanitarium-story/profits-for-charitable-purposes.
(Sasarean, 2019)
Sasarean, D. (2019, 19 June). ‘Resilient carbon-transition portfolios: a road map’. MSCI. Retrieved 9 December 2019 from https://www.msci.com/www/blog-posts/resilient-carbon-transition/01524453019.
(SEC, 2018)
U.S. Securities and Exchange Commission (SEC). (2018, 12 December). SEC Solicits Public Comment on Earnings Releases and Quarterly Reports [Media release]. Retrieved 3 March 2020 from https://www.sec.gov/news/press-release/2018-287.
(Shaw, 2019)
Shaw, A. (2019, 12 April). ‘“Arms race against cybersecurity”: New Zealand businesses need to take threats seriously: expert’. NZ Herald. Retrieved 18 September 2019 from https://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=12220930.
(Sherman & Young, 2016)
Sherman, H. & Young, S. (2016, July). ‘Where Financial Reporting Still Falls Short’. Harvard Business Review vol. (July–August). pp. 76-84. Retrieved 16 May 2018 from https://hbr.org/2016/07/where-financial-reporting-still-falls-short.
(Skroupa, 2017)
Skroupa, C. P. (2017, 1 November). ‘How Intangible Assets Are Affecting Company Value In The Stock Market’. Forbes. Retrieved 31 July 2018 from https://www.forbes.com/sites/christopherskroupa/2017/11/01/how-intangible-assets-are-affecting-company-value-in-the-stock-market/#1d5d45d02b8e.
(SSC, 2018)
State Services Commission (SSC). (2018). What is the ‘public sector’?. Retrieved 6 August 2018 from http://www.ssc.govt.nz/what-is-the-public-sector.
(SSC, 2020)State Services Commission. (SSC). (2020). A Guide to New Zealand’s State Sector Agencies. NL: New Zealand Government. Retrieved 29 April 2020 from https://ssc.govt.nz/assets/A-Guide-to-New-Zealands-State-Sector-Agencies.pdf.
(SSE, 2017a)
Sustainable Stock Exchanges Initiative (SSE). (2017a). About the SSE. Retrieved 24 August 2018 from http://www.sseinitiative.org/about/about-the-sse.
(SSE, 2017b)Sustainable Stock Exchanges Initiative (SSE). (2017b). NZX Limited joins the SSE. Retrieved 24 August 2018 from http://www.sseinitiative.org/home-slider/nzx-limited-joins-the-sse.
(Staker, Garton & Barker, 2017)Staker, A., Garton, A. and Barker, S. (2017). Concerns misplaced: Will compliance with the TCFD recommendations really expose companies and directors to liability risk? Oxford: Oxford Sustainable Finance Programme. Retrieved 20 March 2019 from https://www.smithschool.ox.ac.uk/research/sustainable-finance/publications/CCLI-TCFD-Concerns-Misplaced-Report-Final-Briefing.pdf.
(Standards in Public Office Commission, 2013)
Standards in Public Office Commission. (2013). Change in Disclosure and Acceptance limits for Donations [Press release]. Retrieved 6 September 2018 from http://m.sipo.gov.ie/en/About-Us/News/Press-Releases/2013-Press-Releases/Change-in-Disclosure-and-Acceptance-limits-for-Donations.html.
(Stats NZ, 2016a)
Stats NZ. (2016a). Business Operations Survey – information for participants. Retrieved 6 August 2018 from http://archive.stats.govt.nz/survey-participants/a-z-of-our-surveys/bus-operations-survey.aspx.
(Stats NZ, 2016b)
Stats NZ. (2016b). New Zealand business demography statistics: At February 2016. Retrieved 9 July 2020 from https://www.stats.govt.nz/information-releases/new-zealand-business-demography-statistics-atfebruary-2016.
(Stats NZ, 2016c)
Stats NZ. (2016c) Business Register Update Survey – information for participants. Retrieved 4 September 2018 from http://archive.stats.govt.nz/survey-participants/a-z-of-our-surveys/bus-register-update-survey-annual.aspx.
(Stats NZ, 2017)
Stats NZ. (2017). New Zealand business demography statistics: At February 2017. Retrieved 9 July 2020 from http://archive.stats.govt.nz/browse_for_stats/businesses/business_characteristics/ BusinessDemographyStatistics_HOTPFeb17.aspx#gsc.tab=0.
(Stats NZ, 2018)
Stats NZ. (2018). New Zealand business demography statistics: At February 2018. Retrieved 9 July 2020 from https://www.stats.govt.nz/information-releases/new-zealand-business-demography-statistics-atfebruary-2018.
(Stats NZ, 2019)Stats NZ. (2019). New Zealand business demography statistics: At February 2019. Retrieved 9 July 2020 from https://www.stats.govt.nz/information-releases/new-zealand-business-demography-statistics-at-february-2019.
(Stats NZ, n.d.[a])
Stats NZ. (n.d.[a]). ANZSIC 2006 – industry classification. Retrieved 16 May 2018 from http://archive.stats.govt.nz/browse_for_stats/industry_sectors/anzsic06-industry-classification.aspx.
(Stats NZ, n.d.[b])
Stats NZ. (n.d.[b]). Business Demography Universe. Retrieved 17 August 2018 from http://datainfoplus.stats.govt.nz/Item/nz.govt.stats/bdb02aa2-866e-418f-83e8-342234867a0f?_ga=2.78208412.907211117.1534388346-530975114.1533245007#/nz.govt.stats/4d50ef97-34b4-40dd-a7aa-3d80f42799be/21.
(Stats NZ, n.d.[c])
Stats NZ. (n.d.[c]). Industrial classification. Retrieved 30 August 2018 from http://archive.stats.govt.nz/methods/classifications-and-standards/classification-related-stats-standards/industrial-classification.aspx.
(Stats NZ, n.d.[d])
Stats NZ. (n.d.[d]). Business Demography Glossary. Retrieved 21 August 2018 from http://datainfoplus.stats.govt.nz/Item/nz.govt.stats/1963b409-c608-491b-91d6-133eeb071887.
(Stock, 2018)
Stock, R. (2018, 25 August). ‘Companies cherry-picking their “sustainability” reporting measures’. Stuff. Retrieved 28 August 2018 from https://www.stuff.co.nz/business/money/106514459/companies-cherrypicking-their-sustainability-reporting-measures.
(Stuff, 2018)
Stuff. (2018, 19 August). ‘Kiwi companies pack feel-good images into annual reports’. Author. Retrieved 28 August 2018 from https://www.stuff.co.nz/business/106387806/massive-rise-in-feelgood-images-in-annual-reports.
(Stuff, 2020)Stuff. (2020, 29 February). ‘It’s time to end the secrecy over political donations’. Author. Retrieved 22 April 2020 from https://www.stuff.co.nz/national/politics/119894608/its-time-to-end-the-secrecy-over-political-donations.
(Sustainable Business Network, 2012)
Sustainable Business Network. (2012, 26 April). ‘Sustainable Business Council appoints executive director’. Scoop. Retrieved 24 August 2018 from http://wellington.scoop.co.nz/?p=44462.
(Takeovers, n.d.)Takeovers. (n.d.). Takeovers Code Overview. Retrieved 16 September 2019 from https://www.takeovers.govt.nz/guidance/takeovers-code-overview.
(Tax Working Group, 2018)Tax Working Group. (2018). Future of Tax: Interim Report. NL: Author. Retrieved 17 June 2020 from https://taxworkinggroup.govt.nz/sites/default/files/2018-09/twg-interim-report-sep18.pdf.
(Taylor, 2019)
Taylor, M. (2019, 30 September). ‘Scores of Extinction Rebellion protesters face London courts’. The Guardian. Retrieved 17 December 2019 from https://www.theguardian.com/environment/2019/sep/30/scores-of-extinction-rebellion-protesters-face-london-courts.
(TCFD, 2017)
Task Force on Climate-related Financial Disclosures (TCFD). (2017). Final Report: Recommendations of the Task Force on Climate-related Financial Disclosures. NL: Author. Retrieved 23 May 2018 from https://www.fsb-tcfd.org/wp-content/uploads/2017/06/FINAL-TCFD-Report-062817.pdf.
(TCFD, 2019)Task Force on Climate-related Financial Disclosures (TCFD). (2019) Task Force on Climate-related Financial Disclosures: Status Report. NL: Author. Retrieved 20 July 2019 from https://www.fsb-tcfd.org/wpcontent/uploads/2019/06/2019-TCFD-Status-Report-FINAL-053119.pdf.
(TCFD, n.d.)
Task Force on Climate-Related Financial Disclosures (TCFD). (n.d.). About the Task Force. Retrieved 26 July 2018 from https://www.fsb-tcfd.org/about.
(TDB Advisory, 2019)TDB Advisory (2019). Post-Settlement Iwi: Structures, Strategies and Performance. Retrieved 28 June 2020 from https://www.tdb.co.nz/wp-content/uploads/2019/06/TDB-Presentation-on-Iwi-Investment-June-2019.pdf.
(TDB Advisory, 2020)TDB Advisory (2020). Iwi Investment Report 2019. Retrieved 28 June 2020 from https://www.tdb.co.nz/wp-content/uploads/2020/05/Iwi-Investment-Report-2019.pdf.
(Tett, 2018)
Tett, G. (2018, 19 August). ‘Jamie Dimon’s ‘listening’ bus? Get on board’. Financial Times. Retrieved 16 August 2019 from https://www.ft.com/content/693890ca-a019-11e8-85da-eeb7a9ce36e4.
(Te Papa, n.d.)
Museum of New Zealand Te Papa Tongarewa (Te Papa). (n.d.). Social welfare & the state. Retrieved 21 August 2016 from http://sites.tepapa.govt.nz/sliceofheaven/web/html/rogernomics.html.
(Thomson Reuters, 2018)

Thomson Reuters. (2018). Glossary: Confirmation Statement. Retrieved 16 August 2018 from https://uk.practicallaw.thomsonreuters.com/6-630-2687?originationContext=document&transitionType=DocumentItem&contextData=(sc.Default)&firstPage=true&comp=pluk&bhcp=1.
(Treasury, 2010)
Treasury. (2010). New Zealand: Economic and Financial Overview. NL: Author. Retrieved 16 May 2018 from https://treasury.govt.nz/publications/economic-overview/new-zealand-economic-and-financial-overview-2010.
(Treasury, 2015)
Treasury. (2015). Public Finance Act: Strategic Intentions Guidance. NL: Author. Retrieved 12 June 2018 from https://treasury.govt.nz/sites/default/files/2015-12/pfa-si.pdf.
(Treasury, 2017a)
Treasury. (2017a). Year End Reporting: Departmental Annual Reports and End-of-Year Performance Information on Appropriations. NL: Author. Retrieved 12 June 2018 from https://treasury.govt.nz/sites/default/files/2015-07/ar-guidance-yearend.pdf.
(Treasury, 2017b)
Treasury. (2017b). Preparing the Annual Report and End of-Year Performance Information on Appropriations: Guidance for Crown Entities. NL: Author. Retrieved 14 June 2018 from https://treasury.govt.nz/sites/default/files/2014-07/gce-prep-ar-17.pdf.
(Treasury, 2018)
Treasury. (2018). Living standards. Retrieved 29 July 2018 from https://treasury.govt.nz/information-and-services/nz-economy/living-standards.
(Treasury, 2019)
Treasury. (2019). Establishing an Independent Fiscal Institution. Retrieved 17 December 2019 from https://treasury.govt.nz/news-and-events/news/establishing-independent-fiscal-institution.
(Treasury & NZ Government, 2018a)
Treasury & New Zealand Government (Treasury & NZ Government). (2018a). Budget 2019: Focus on wellbeing. Retrieved 8 August 2018 from https://www.budget.govt.nz/budget/2018/economic-fiscal-outlook/budget-2019-focus-on-wellbeing.htm.
(Treasury & NZ Government, 2018b)Treasury & New Zealand Government (Treasury & NZ Government). (2018b). Real GDP growth. Retrieved 4 October 2018 from https://www.budget.govt.nz/budget/forecasts/accuracy/real-gdp-growth.htm.
(UK Parliament, n.d.)
UK Parliament. (n.d.). Secondary Legislation. Retrieved 31 August 2018 from https://www.parliament.uk/about/how/laws/secondary-legislation.
(UN, 2015)
United Nations (UN). (2015). Transforming our world: The 2030 Agenda for Sustainable Development. New York: Author. Retrieved 3 August 2018 from https://sustainabledevelopment.un.org/content/documents/21252030%20Agenda%20for%20Sustainable%20Development%20web.pdf.
(UNDP Geneva, n.d.)
United Nations Development Programme Office in Geneva (UNDP Geneva). (n.d.). Sustainable Development Goals. Retrieved 21 August 2018 from http://www.europe.undp.org/content/geneva/en/home/sustainable-development-goals.html.
(University of Auckland Business School, 2018)
University of Auckland Business School. (2018, 10 September). ‘Getting rid of fake “greening”’. NZ Herald. Retrieved 15 August 2019 from https://www.nzherald.co.nz/university-of-auckland/news/article.cfm?c_id=1504296&objectid=12120972.
(VUW, 2018)
Victoria University of Wellington (VUW). (2018). More trust in Government, less in churches and charities. Retrieved 27 July 2018 from https://www.wgtn.ac.nz/igps/commentaries/1626066-survey-shows-more-trust-in-government.
(WBCSD, 2018)
World Business Council for Sustainable Development (WBCSD). (2018). Sustainability reporting in Australia: jumping into the mainstream. NL: Author. Retrieved 17 September 2019 from http://docs.wbcsd.org/2018/06/Sustainability_reporting_in_Australia-Jumping_into_the_mainstream.pdf.
(Weber, Pippin, Vreeland & Wong, 2018)
Weber, J., Pippin, S., Vreeland, J. & Wong, J. (2018, July). ‘Mandatory Nonfinancial Reporting in the EU: Implications for U.S. CPAs’. The CPA Journal, vol. (July 2018). Retrieved 16 December 2019 from https://www.cpajournal.com/2018/07/25/mandatory-nonfinancial-reporting-in-the-eu.
(WEF, 2018)
World Economic Forum (WEF). (2018). The Global Risks Report 2018: 13th Edition. Geneva: Author. Retrieved 21 May 2018 from http://www3.weforum.org/docs/WEF_GRR18_Report.pdf.
(WEF, 2019)
World Economic Forum (WEF). (2019). The Global Risks Report 2019: 14th Edition. Geneva: Author. Retrieved 19 September 2019 from http://www3.weforum.org/docs/WEF_Global_Risks_Report_2019.pdf.
(WEF, 2020)World Economic Forum (WEF). (2020). The Global Risks Report 2020. Geneva: Author. Retrieved 5 May 2020 from http://www3.weforum.org/docs/WEF_Global_Risk_Report_2020.pdf.
(Westpac Banking Corporation, 2019)Westpac Banking Corporation (Westpac). (2019). 2019 Annual Report. NL: Author. Retrieved 15 June 2020 from https://www.westpac.com.au/content/dam/public/wbc/documents/pdf/aw/ic/2019_Westpac_Group_Annual_Report.pdf.
(Westpac New Zealand Limited, 2019)Westpac New Zealand Limited (Westpac). (2019). Annual Report and Disclosure Statement. NL: Author. Retrieved 15 June 2020 from https://app.companiesoffice.govt.nz/companies/app/service/services/documents/521A518C542C018EF9BBF087E3BB892B.
(WHO, 2020)World Health Organisation (WHO). (2020). WHO announces COVID-19 outbreak a pandemic. Retrieved 2 June 2020 from http://www.euro.who.int/en/health-topics/health-emergencies/coronavirus-covid-19/news/news/2020/3/who-announces-covid-19-outbreak-a-pandemic.
(Williams, 2018)Williams, D. (2018, 11 September). ‘Minister defends statement dodge’. Newsroom. Retrieved 15 August 2019 from https://www.newsroom.co.nz/2018/09/10/230499/minister-defends-statement-dodge.
(XRB, 2011a)
External Reporting Board (XRB). (2011a). New Zealand Equivalent to International Accounting Standard 1 – Presentation of Financial Statements (NZ IAS 1). NL: Author. Retrieved 16 May 2018 from https://www.xrb.govt.nz/dmsdocument/991.
(XRB, 2011b)
External Reporting Board (XRB). (2011b). New Zealand Equivalent to International Accounting Standard 1 – Presentation of Financial Statements (NZ IAS 1). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2800.
(XRB, 2011c)
External Reporting Board (XRB). (2011c). New Zealand Equivalent to International Accounting Standard 7 – Statement of Cash Flows (NZ IAS 7). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2954.
(XRB, 2011d)
External Reporting Board (XRB). (2011d). New Zealand Equivalent to International Financial Reporting Standard 10 – Consolidated Financial Statements (NZ IFRS 10). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2883.https://www.budget.govt.nz/budget/forecasts/accuracy/real-gdp-growth.htm.
(XRB, 2011e)
External Reporting Board (XRB). (2011e). New Zealand Equivalent to International Accounting Standard 24 Related Party Disclosures (NZ IAS 24). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/281.
(XRB, 2011f)
External Reporting Board (XRB). (2011f). New Zealand Equivalent to International Accounting Standard 38 – Intangible Assets (NZ IAS 38). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2820.
(XRB, 2011g)
External Reporting Board (XRB). (2011g). Financial Reporting Standard No. 43 Summary Financial Statements (FRS-43). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2826.
(XRB, 2011h)
External Reporting Board (XRB). (2011h). New Zealand Equivalent to International Accounting Standard 12 – Income Taxes (NZ IAS 12). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2774.
(XRB, 2013)
External Reporting Board (XRB). (2013). Public Benefit Entity Simple Format Reporting – Accrual (Not-for-Profit) (PBE SFR-A (NFP)). NL: Author. Retrieved 25 July 2018 from https://www.xrb.govt.nz/accounting-standards/not-for-profit/pbe-sfr-a-nfp.
(XRB, 2014a)External Reporting Board (XRB). (2014a). ISAE (NZ) 3000 (Revised) – Assurance Engagements Other than Audits or Reviews of Historical Financial Information. NL: Author Retrieved 24 April 2020 from https://www.xrb.govt.nz/dmsdocument/1717.
(XRB, 2014b)External Reporting Board (XRB). (2014b). Annual Report: For the year ended 30 June 2014. NL: Author. Retrieved 22 August 2018 from https://www.parliament.nz/resource/en-NZ/51DBHOH_PAP60662_1/0a64ac1c4b01175a0ea0927e469f316c6ace658a.
(XRB, 2014c)External Reporting Board (XRB). (2014c). External Reporting Board Standard A2 (XRB A2): Meaning of Specified Statutory Size Thresholds. NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/427.
(XRB, 2015a)
External Reporting Board (XRB). (2015a). External Reporting Board Standard A1 Application of the Accounting Standards Framework. NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2665.
(XRB, 2015b)
External Reporting Board (XRB). (2015b). ISA (NZ) 720 (Revised) – The Auditor’s Responsibilities Relating to Other Information. NL: Author. Retrieved 4 October 2018 from https://www.xrb.govt.nz/standards-for-assurance-practitioners/auditing-standards/isa-nz-720-revised.
(XRB, 2015c)
External Reporting Board (XRB). (2015c). International Standard on Auditing (New Zealand) 701. NL: Author. Retrieved 19 December 2019 from https://www.xrb.govt.nz/dmsdocument/3041.
(XRB, 2015d)
External Reporting Board (XRB). (2015d). New Zealand Accounting Standards Framework. NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/1803.
(XRB, 2016a)
External Reporting Board (XRB). (2016a). Public Benefit Entities’ Conceptual Framework. NL: Author. Retrieved 10 March 2020 from https://www.xrb.govt.nz/dmsdocument/2855.
(XRB, 2016b)
External Reporting Board (XRB). (2016b). Explanatory Guide A1: Guide to Application of the Accounting Standards Framework (EG A1). NL: Author. Retrieved 22 August 2018 from https://www.xrb.govt.nz/dmsdocument/2919.
(XRB, 2017a)
External Reporting Board (XRB). (2017a). Archived standards. Retrieved 22 August 2017 from https://www.xrb.govt.nz/accounting-standards/archived-accounting-standards.
(XRB, 2017b)
External Reporting Board (XRB). (2017b). Alternative Performance Measures – Are They Meeting User Needs?. NL: Author. Retrieved 6 August 2018 from https://www.xrb.govt.nz/dmsdocument/2316.
(XRB, 2018a)
External Reporting Board (XRB). (2018a). Professional and Ethical Standard 1: International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) (PES 1). NL: Author. Retrieved 3 March 2020 from https://www.xrb.govt.nz/dmsdocument/3085.
(XRB, 2018b)External Reporting Board (XRB). (2018b). Who we are. Retrieved 25 July 2018 from https://www.xrb.govt.nz/about-xrb/who-we-are.
(XRB, 2018c)
External Reporting Board (XRB). (2018c). What we do. Retrieved 19 September 2018 from https://www.xrb.govt.nz/about-xrb/what-we-do.
(XRB, 2018d)
External Reporting Board (XRB). (2018d). “A User-Needs Framework for New Zealand’s Wellbeing” Strategic Plan. NL: Author. Retrieved 4 October 2018 from https://www.xrb.govt.nz/dmsdocument/2980.
(XRB, 2018e)
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(XRB, 2018f)
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