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• Coronavirus (COVID-19)
  • Articles
    • Accounting Treatment of the Wage Subsidy – Employers
    • Accounting Treatment of the Wage Subsidy – Self-Employed
    • Auckland-specific business support package - Expressions of interest now open
    • BDO working from home: Home office expenses
    • Business Finance Guarantee Scheme FAQs
    • Changes to Low Value Asset Threshold
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    • COVID-19 Support Packages - What's available for you and your business?
    • COVID-19 Wage Subsidy Scheme – Resurgence Availability
    • COVID-19 Wage Subsidy Scheme & RSP reinstated
    • Culture of strategic planning stands Māori Business in good stead when faced with COVID-19
    • Determining Work in Progress at Balance Date for the Construction Industry
    • Effective Leadership Qualities During COVID-19 & Beyond
    • Employee allowances & reimbursements for home office costs
    • Financial assistance for employers of apprentices
    • Financial management and recovery from Coronavirus and natural events for the tourism sector
    • Government Wage Subsidy Factsheet
    • Impact of COVID-19 on Māori Businesses
    • Impact of COVID-19 on the Charitable Sector
    • Kōrero to kindness: Exploring mental wellbeing in a COVID-19 disrupted business world
    • New $49 million fund to kick-start NZ tourism after Covid
    • New financial support for Omicron affected businesses
    • Omicron: How to prepare your business for mass absenteeism
    • Resurgence Support Payment (RSP) – Applications open
    • Resurgence Support Payment FAQs
    • Second Resurgence Support Payment (RSP) opens 17 September
    • Small Business Cashflow Loan Scheme – Terms Amended
    • Tax Treatment of the Wage Subsidy – Employers
    • Tax Treatment of the Wage Subsidy – Self-Employed
    • The top 10 reasons for business failure
    • Understand RSP eligibility and apply here
    • Understanding Wage Subsidy eligibility and how to apply
    • Wage Subsidy eligibility and how to apply
    • What's Next? Boosting your business resilience
    • Will COVID-19 Impact Commercial Property Values?
    • Working from home: Claiming asset costs

• Advisory
  • ‘How To’ Guide on Compliance with The Holidays Act 2003
  • “Not just surviving but thriving” during periods of disruption
  • 11 Tips for Setting up a Small Business
  • 3 inexpensive ways to grow your customer base
  • 5 things to consider when moving your NZ business to the cloud
  • 5 ways moving to the cloud will help your NZ business grow
  • A day in the life of a Business Advisory Graduate at BDO
  • Adapting to the new Digital Landscape
  • Are you ready for your business to grow?
  • Automation could unleash the power of your small business
  • Black Collar Distillery
  • Bringing financial literacy to New Zealand with Colour Accounting
  • Business planning essentials for SMBs
  • Climate-related disclosures and reporting – one to watch for the SMB community
  • Cloud Accounting: The essentials you need to know
  • Critical Success Factors for your Business
  • Dealing with the pressures of growth
  • Different types of business dispute resolution
  • Does your business have a united vision?
  • Don’t Bankroll your Customers’ Businesses
  • Embracing functionality with cloud-based accounting
  • Empowering Staff and Improving Talent to Boost Your Business
  • Essential Networking Skills for SMB Owners
  • Financing the Growth of your Business
  • First-of-its-kind BDO report explores the link between business performance and wellbeing - finds bu
  • Five Hidden Benefits of Business Coaching
  • Free Up Your Time by Having the Right Organisational Structure in Place
  • Future Proofing your Business Legacy
  • Hints for setting up a small business
  • How much is my business worth?
  • How to approach key challenges for family business
  • How to protect & improve brand reputation
  • Increase in Paid Sick Leave Entitlement
  • Is it time to grow your business?
  • Is your business running smoothly?
  • Is your NZ business ready to open another location?
  • Making 2022 a better year for your business
  • Maximising customer relationships to improve business
  • Minimum Wage Increase: How to Manage
  • Minimum wage increase: how to prepare your business
  • New Trusts Act 2019: What You Need to Know
  • 4 tips to protect your business from fraud
  • Bringing a new owner or partner into your business
  • 8 actions to improve your business
  • Can I contribute to KiwiSaver if I'm self-employed?
  • Changes to the Residential Tenancies Act
  • Changing role of Accountants
  • Our top 10 tips to stay in touch with your customers
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  • How do I access funding for my Business
  • Business Valuation - How much is my business worth?
  • Plan for the end at the start: Exit planning and your business
  • Planning for care, supporting your parents as they enter the next phase of their lives
  • Principles to evaluate the value of your business
  • Relaxed, friendly and supportive: A day in the life of a Business Advisory graduate at BDO
  • Start-ups: Tips to take on board
  • Building and Construction - Stick to what you know
  • Strategic planning for business success
  • Student Allowance in a Nutshell
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  • The 4 critical components of financial literacy
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  • The importance of cash flow forecasting
  • Understanding the numbers to drive performance
  • Virtual CFO: Resource to call on during times of disruption
  • Wellbeing in business tips as we head into the summer break
  • What are the advantages of seeking independent advice?
  • What Can A Business Advisor Do For You?
  • What Can a Professional Business Adviser Do for You?
  • What is cloud-based business intelligence?
  • Why planning for the future is all about the now
  • Graduate Career Stories - Business Advisory Services Accountant
  • Graduate career stories - Business Advisory Services Accountant
  • Celebrating success: Staying afloat and sailing steady after weathering a storm of pandemic proporti
  • Key considerations when reviewing your banking arrangements
  • International Trade Policy Developments - Q2 2024 Report
  • International Trade Policy Developments - Q4 2024 Report
  • Spotlight on forensic accounting: Perspectives from BDO Auckland’s new Associate Director
  • A closer look at the New Zealand-India FTA: What does it mean for SME business leaders?

• Agribusiness
  • “It’s just common sense”: Sustainable agriculture at The Wrekin Vineyard
  • ESG in agribusiness: Growing long-term relationships with the land and its people
  • Front-footing the elephant in the room: Succession planning on your farm
  • Government announces details of farm-gate emissions scheme
  • Leaving the land in a better place - The Waimacher Farms story
  • Aotearoa’s agriculture growth opportunity - The UK Free Trade Agreement
  • Focus on farming: Tackling the sustainability challenge – Where to start?
  • Tax relief for Cyclone Gabrielle-affected farmers
  • The importance of off-farm breaks
  • Getting Greater Visibility of your Numbers – Farming Finances with Figured
  • Six tips for improving farm profitability
  • Managing farm business expenses during recovery
  • How to maximise your crop harvest data
  • Agribusinesses taking control of Moving Day
  • Maximising your tax opportunities
  • Is your cloud software working for your agribusiness?
  • Farmhouse Expenses
  • A time of change: How NZ farmers can stay ahead of the curve
  • Paid Parental Leave for farming families
  • Rewarding agriculture staff - you don’t always have to pay fringe benefit tax
  • Focus on farming: Facing into financial hardship – How the Income Equalisation Scheme can help
  • Seven essential steps to help tackle financial challenges on-farm
  • Agribusiness careers: Aaron Watson's journey from farm to finance
  • Focus on farming: Looking after yourself, your farm, and your finances
  • Focus on farming: Diversification drives opportunities – the Quartz Hill Station story
  • Spat health and crayfish sizes: What’s happening in New Zealand’s aquaculture industry?
  • A growing success: The role of kiwifruit and avocados in New Zealand’s horticulture sector
  • Greener pastures: What's ahead for New Zealand's sheep and beef farmers?
  • Forecasts and strategies: How the dairy industry can capitalise on current market trends
  • Innovation breeds success: Matangi Station’s innovation journey from farm to fork
  • A balancing act: Adapting to change in New Zealand’s wine sector
  • Discover deeper insights with BDO agribusiness benchmarking
  • Focus on farming: How can your farm capitalise on Fonterra’s payout?
  • Aquaculture in 2026: Navigating a tide of uncertainty
  • Sheep and beef farming rebounds strongly: What a good year means for your tax and cash flow

• Audit & Assurance
  • “Friends not just colleagues”: A day in the life of an Audit graduate at BDO
  • A caring culture: Moving to BDO New Zealand from South Africa
  • A supportive team and great work-life balance: Moving to BDO New Zealand from Nepal
  • The auditor’s role in NZ’s increasingly complex mid-market
  • Common AML / CFT Audit Issues and How to Fix Them
  • Financial statement audits explained
  • Newsletters
    • Common Errors in Accounting for Impairment – Part 1
    • Common Errors in Accounting for Impairment - Part 2A
    • Common Errors in Accounting for Impairment - Part 2B
    • Common Errors in Accounting for Impairment – Part 2C: Errors in determining discount rate
  • Types of internal audits and what they do for your business
  • Graduate Career Stories - Audit Partner
  • Graduate Career Stories- Assistant Manager Audit
  • How are New Zealand businesses impacted by the evolving global risk landscape?

• Business Services
  • Deal Advisory
    • Navigating the complexities of cross-border M&A transactions: The winner of the BDO Mid-Market Trans
    • New Partners, new perspectives: The future of Corporate Finance in New Zealand
    • Announcing the BDO Mid-Market Equity Transaction of the Year Award
    • How to effectively manage a company restructure
    • New Zealand Corporate Finance trends: Private equity remains strong
    • Solar energy vision generates major funding and BDO award
    • The finalists of the BDO Mid-Market Transaction of the Year award
    • Insights from the NZ Private Capital Conference 2023
    • Deals Market Outlook: New Zealand M&A and PE activity - 2023 and beyond
    • BDO Deal Advisory scores top positions in industry league tables
    • Celebrating the formation of New Zealand’s largest hospitality group with the BDO Mid-Market M&A Tra
    • New Zealand deals market outlook: M&A activity in 2024 and beyond
    • What’s ahead for private equity in 2025?
    • Raising the bar for capital raising – The story behind Freedom Group Holdings’ award-winning mid-mar
    • Resilience and opportunity: What’s next for New Zealand’s deals market in 2026?
    • Private Equity Outlook 2026 
  • Risk Advisory
    • Scaling Uncertainty: Lessons in business risk management
    • Redesigning the way we work - flexibility, wellbeing and equality
    • What does modern workplace fraud look like in 2021?
    • 9 risk management questions every director and senior executive should ask
    • Eight steps to AML/CFT Compliance in New Zealand
    • Business Continuity Planning & Management
    • BDO New Zealand Risk Landscape Report 2024: Countering cascading risks
    • Are businesses becoming more risk averse? Insights from the BDO Global Risk Landscape Report
    • Leading risk factors for New Zealand businesses
  • BR
    • Navigating business liquidation
    • Protecting your interests in the event of insolvency
    • She won't be right: Why being proactive is key to business recovery
    • Businesses on debt precipice
    • What to do when a business goes under
    • Graduate Career Stories- Business Restructuring Manager
    • The upside of insolvency – What can our business sector learn from the rising number of insolvencies
  • Strategic Advisory
  • Financial & ESG reporting insights
    • COVID-19: Potential financial reporting impacts
    • Software Implementation Services provided by Vendors to Customers (NZ IAS 38) (NZ IFRS 15)
    • Accounting considerations for new Sick Leave Entitlements (NZ IAS 19)
    • Adopting NZ IFRS or NZ IFRS (RDR) for the first time from general (non-CAANZ) SPFR
    • Accounting Records and Documentation
    • Rua Bioscience, Backed by BDO
    • Current vs Non-current classification of liabilities (NZ IAS 1)
    • Adopting NZ IFRS or NZ IFRS (RDR) for the first time (NZ IFRS 1)
    • Subsequent changes in leases (NZ IFRS 16)
    • COVID-19 related lease payment changes (NZ IFRS 16)
    • Accounting for sub-leases under the new lease accounting standard (NZ IFRS 16)
    • How entities are faring with the adoption of the new lease standard (NZ IFRS 16) so far
    • Manufactured inventories: Impacts of the new lease standard
    • Impairment Testing: COVID-19 and leases
    • Accounting for leases acquired in a business combination
    • Impact of new lease accounting (NZ IFRS 16) on year-end bank covenant compliance
    • Methods and options to adopting IFRS 16
    • Ensuring your lease population is complete
    • How to treat the new NZ IFRS 16 accounting standard as 'business as usual'
    • Complexities with Property Leases
    • Getting Ready for NZ IFRS 16 Leases
    • New Lease Standard - Discount Rates
    • Adopting the New Lease Standard (NZ IFRS 16)
    • Treatment of borrowing costs when revenue is recognised over-time
    • Important changes to over-time revenue recognition
    • Nitty gritty of the new lease standard
    • New "Big Three" Accounting Standards
    • How to make sense of the madness – decluttering your financial statements
    • What does your organisation’s finance department training calendar look like for the coming year?
    • When accounting complexity hits, what do you do?
  • HR Services
    • The Power of the Pen
    • The Unsung Benefits of Outsourcing Your HR Services
  • BDO Digital
    • 2020 Cyber Security Survey
    • Elevating RUBY apparel into the 23rd century with integrated digital solutions
    • Creating an inventory management system for social enterprise Nisa
    • Information Security vs Cybersecurity: What’s the Difference?
    • Training and awareness programmes key to battling ever-evolving cyber threats
    • Unlocking better business decisions with Power BI
    • Winton builds tomorrow’s neighbourhoods today on future-proofed digital foundations
    • Helping National Mini Storage adapt to change with MYOB Acumatica
    • Driving growth and efficiency: Eurotech Design’s success with MYOB Acumatica
    • AI & small business: The concerns, the benefits, and the tools
    • Cracking the code: B2B eCommerce explained
    • The good work: 7 ways technology helps Not-for-Profits
    • Mastering workflow: A guide to choosing the right software
    • Thinking about an ERP upgrade?
    • Choosing the right CRM: A crucial tool for business growth
    • The time is now: The power of digital transformation
    • BePure builds a healthy future in wholesaling with customised digital tech
    • How CFOs can lead successful ERP upgrades and system transformations
    • Turning data into decisions: Why analytics is now a strategic priority for business leaders
    • Finding the right CRM today that can scale for tomorrow
    • Is your ERP growing with your business?
    • Beyond the hype: Creating a plan for safe and effective AI use in your business
  • Sustainability
    • Climate-related disclosures now mandatory – where to start
    • Financial transformation for a more sustainable business
    • Understanding climate risks in New Zealand's business community

• Community
  • Māori Incorporations & Trusts: Intergenerational Business Relationships
  • BDO Backed Sam Osborne takes out XTERRA Beaver Creek Triathlon
  • BDO Invercargill Supports Students in Sport
  • McCulloch Butler and Spence: Servicing Our Clients
  • A life-time of service – Charles A Smith
  • Phillip Roth Fundraises at Old Ghost Ultra Challenge
  • BDO Kerikeri and Young Enterprise: Creating new business leaders
  • BDO Whangarei backs health and wellbeing
  • Secrets to successful staff engagement

• Construction
  • Construction Trends Report 2022
  • Economic uncertainty: What can construction businesses do to mitigate the impacts?
  • How can the construction industry shield itself from risk?
  • The year ahead for construction: Stay connected to the big issues
  • What do the construction sector retentions regime amendments mean for your business?
  • Rethinking Construction: 2021 BDO New Zealand Construction Sector Report
  • Contract Performance Bonds
  • Financial Due Diligence on Your Business Partners
  • Getting the shareholding right
  • Governance in the Building Industry
  • Investing in keeping good people
  • Identifying and incentivising the key people in your organisation
  • Maintaining and building a strong team
  • Strategies to avoid or minimise the impact of construction company collapses on you
  • Reasons for Success
  • Shareholder Agreements
  • The Importance of Staff Training
  • Challenges for the construction industry - BDO Construction survey 2019
  • Commercial building fit out
  • Construction Contracts Act amendments: What does the new retentions regime mean for your business?
  • What is construction's next big challenge?
  • Foundations for future growth
  • Nick Innes-Jones on what’s next for construction
  • Construction conversation with Nick Innes-Jones - Sector insights and outlook
  • What Budget 2026 infrastructure investment means for New Zealand’s construction sector

• China Desk
  • 企業評價
  • 住宅租賃用房產損失之限制做法
  • 船到橋頭不會直：為什麼積極主動是業務恢復的關鍵
  • 高階和資深經理人都應該提出的 9 個風險管理問題

• Cycling
  • The BDO Summer of Cycling
  • 20th Edition of the BDO Tour of Northland
  • BDO’s cycling adventures around the world

• Exporters
  • Powershield, Backed by BDO
  • An interview with Catherine Lye from ExportNZ
  • Branching out: top tips for export success
  • Common mistakes to avoid when exporting

• Māori Business
  • “Be confident in yourself – never live in fear”: The BDO Sir Henare Ngata Scholarship for Māori acco
  • “Don’t be ashamed to try something new”: The BDO Sir Henare Ngata Scholarship for Māori accountants
  • “To other Māori thinking of taking up accounting – do it!”: Introducing our BDO Māori accounting sch
  • BDO’s 2019 Māori Business Report: The key takeaways
  • Building a National Māori Tech and Investment Network and Association
  • Charting a new course – exploring the 2021 BDO Māori Business Sector Report
  • From rockets to retail: Where will the Māori economy go next?
  • Growing Prime Joinery: A tale of perseverance and learning from mistakes
  • Improving Lives: The Societal Aims of Maori Businesses
  • Key Insights from BDO’s 2020 Māori Business Survey
  • Leading through tikanga: Māori business in 2019
  • Led by Māori for Māori – bringing new perspectives to BDO
  • Led by Māori, for Māori - What's it like to work in BDO’s Māori Business team?
  • Manaaki in the BDO Māori Business Team - Supporting my passion to help my people
  • Māori reversing rural-urban drift
  • Mānawatia a Matariki – Celebrating the rising of Matariki
  • Police point finger at professional farm thieves
  • Rongo: Bringing back te reo Māori to the tip of the tongue
  • Supporting social outcomes in BDO’s Māori Business team
  • Third annual Māori Business Sector Report - Charting a new course
  • Whakarewarewa
  • Supporting future Māori accountants with the BDO Sir Henare Ngata Scholarship
  • Career progression and Māori representation: Why BDO Sir Henare Ngata Scholarship recipient Chris tu
  • From ballerina to budding accountant: BDO Sir Henare Ngata Scholarship recipient Rosie’s career jour
  • Changing course: How BDO Sir Henare Ngata Scholarship recipient Connor found his way to accounting
  • Stronger Together - Kaha Ake Tātou Kotahi - BDO Māori Business Sector Report 2024
  • One step closer to a dream career: How the BDO Sir Henare Ngata Scholarship supports Tkay’s accounti
  • Bettering herself and her community: How the BDO Sir Henare Ngata Scholarship is helping Angel achie
  • Uplifting and educating others: BDO Sir Henare Ngata Scholarship recipient Kārena’s accounting ambit
  • From Kaikohe to Harvard: BDO Partner Solomon Dalton brings global insights home to Māori business
  • How are Māori businesses expanding their horizons?
  • “Collective mindset is our superpower”

• New Zealand
  • Hockey New Zealand, Backed by BDO
  • Student careers: Be heard and empowered to make your ideas happen
  • Student careers: Be immersed in diverse experiences
  • Student careers: Be inspired and mentored by market leaders
  • Top tips for businesses in 2023 from our newly appointed Partners
  • Climate and other big themes for business - WEF Davos 2023
  • Preparing for the future with Wellington's newest partners
  • Business Advisory Graduate Story
  • Audit Intermediate Graduate Story
  • Top tips for businesses in 2024
  • What are the big issues impacting your business and wellbeing?
  • How might Budget 2024 help New Zealand’s business leaders?
  • New year, new perspectives: BDO’s newest Partners share their top tips for business leaders in 2025
  • Applications are open for our student career opportunities
  • Budget 2025
  • How can your business navigate the big issues?
  • What can business leaders expect in Budget 2025?
  • What are the big issues impacting business leaders?
  • New year, new perspectives: BDO’s newest Partners share their top tips for business leaders in 2026
  • Rising oil prices, tighter margins: practical steps for NZ business leaders
  • Building resilience in a world of uncertainty – Practical insights to address the big issues for bus
  • Budget 2026: What’s in store for New Zealand’s business leaders?
  • Budget 2026

• Not-for-Profit
  • Nisa wins inaugural 'What's your impact?' competition
  • Changes on the way for Incorporated Societies
  • Giving bags and giving back - why community is central to BDO
  • How is your not-for-profit performing?
  • Financial Literacy in the Not for Profit sector
  • How is impact reporting evolving for Not-For-Profit Clients
  • Trustee Skills Matrix Template
  • Trustee Due Diligence Checklist
  • Governance in Not-For-Profits
  • Impact Reporting
  • Case Study: Impact reporting with Jasmine Social Investments
  • Not-for-Profit Reserves Survey
  • Case Study: How does Stroke Foundation NZ report on impact?
  • Not-for-Profit insights: How your SSP can support your funding journey
  • Reviewing your reserves: Finding the right level for your Not-for-Profit
  • Beyond a Statement of Service Performance - Child Cancer Foundation’s social impact reporting succes
  • Charity service performance reporting and auditing: New report assesses SSP and the way forward
  • What Budget 2026 means for New Zealand’s Not-for-Profit sector

• Pharmacy
  • BDO client wins Healthcare Award
  • Pharmacy in New Zealand: A dynamic and exciting industry
  • A pill or a plan? The path to financial health for New Zealand medical professionals
  • Juggling patient health and business health: Practical tips for your healthcare practice
  • What does Budget 2026 mean for healthcare businesses?
  • Long-term demand for retirement villages remains strong: What it means for mid-tier developers

• Retail & Franchise
  • How to see your retail business thrive: Staffing
  • Behind the numbers in retail: What you need to know about overheads, profitability and wage costs
  • Retail technology: Harnessing opportunities in omnichannel and multichannel retailing
  • Retail thrive series 2022
  • A gift worth giving: The Tax implications of Christmas Gifts to Employees
  • Christmas rush or retail crush? Sector profitability and rent relief beyond lockdown
  • Making the most of impressive retail sector growth
  • 5 top tips for excelling in the Retail Sector Post-Disruption
  • Retail thrive series: Creating an in-store experience that delights your customers
  • See your retail business thrive: Supply chain
  • Sustainable retail – meaningful but manageable actions you can take today
  • Upcoming Employee Cost Changes in the Retail Sector
  • The Foundations of Great Retail Accounting Software
  • Differentiation key for NZ retailers navigating turbulence
  • Drive performance by better understanding the numbers
  • Employers and Payday Filing
  • How NZ retailers can thrive
  • Why cautious optimism isn't enough for NZ's retail sector
  • Forecasting, staffing, and prioritising: How retailers can ready themselves for the Christmas rush
  • Good governance: Why accountability and compliance are key for franchisors
  • What does the latest OCR cut mean for the retail sector?
  • From family roots to national success: How Oderings has grown through the generations
  • Hope ahead: What's on the horizon for New Zealand’s retail sector?
  • Achieving sustainable growth: How Forty Thieves scaled from start-up to international success

• Tax
  • “A huge variety of different and interesting work”: A day in the life of a BDO Tax graduate
  • “Tainted capital gains” – welcome relief
  • 39% - Should you, could you, would you?
  • 8.9% vs 20.2% tax - Where to from here?
  • An update on ring-fencing of residential rental property losses
  • Are you paying the right amount of tax?
  • BDO’s Eyes on Tax webinar: GST changes, residential rental properties and managing tax in inflationa
  • BDO’s Eyes On Tax: Side-stepping the 39% tax rate?
  • BDO's Eyes on Tax webinar - Post-budget announcements, GST changes and more
  • Becoming a tax resident of New Zealand
  • COVID-19 and tax returns: Difficulty paying tax? Donating trading stock?
  • What we now know: Proposed restrictions to interest deductions on residential investment properties
  • Fringe Benefit Tax on gifts to employees
  • GST changes that are making life easier
  • How will your cryptocurrency get taxed?
  • Income tax exemption for charities
  • Is it the end of carrying on business in NZ as a Branch?
  • Key changes to NZ Customs rules for importers
  • Loss Grouping and Imputation Credit Transfer
  • Overseas company reorganisations
  • Preparing for the end of financial year
  • R&D Tax Incentive - August deadline fast approaching
  • Residential investment property tax changes – Are we there yet?
  • Rethink your tax: Pre-Budget update
  • Ring-fencing of residential rental property losses
  • Ringing the changes for Residential Rental Losses
  • Settlors, trusts and tax – What you need to know
  • Tax changes for cross-border workers
  • Tax Changes to Residential Properties Investments
  • Tax exemptions for e-bikes and e-scooters announced
  • Tax resident individuals - Fact sheet
  • Tax Treatment of Lump Sum Settlements
  • Taxing the gig and sharing economy – proposed tax changes
  • Trust law changes and tax
  • When could your land sale be taxable?
  • Working from home: Looking after your team tax efficiently?
  • Can a company carry forward tax losses with different shareholders?
  • GST recordkeeping is getting easier
  • How does New Zealand treat trusts for income tax purposes?
  • Tax residency: New Zealand transitional residency unpacked
  • Taxing the entrepreneurial spirit – the accidental trader
  • Taxation beyond the physical footprint: New Zealand to jump on the DST bandwagon
  • Pre-election promises: What do the major parties’ tax policies mean for New Zealand SMEs?
  • Receiving regular GST refunds? Do you have a taxable activity?
  • Eyes on Tax: What the new coalition Government means for businesses
  • A guide to claiming donations in your personal tax return
  • Eyes on Tax: Trust tax rate changes - Lessons from Inland Revenue’s latest guidance
  • Eyes on Tax: Interest deductibility, the trust tax rate, and what they mean for you
  • Eyes on Tax: Listed services relief in Amendment Paper No 20
  • Eyes on Tax: Tax tips for returning Kiwis and new migrants
  • Eyes on tax: Dealing with Inland Revenue debt
  • Eyes on tax: Exploring New Zealand’s foreign investment fund rules - what do these mean for new migr
  • BDO Eyes on Tax webinar: The problem with tax
  • Eyes on Tax: How to navigate tax, tariff and GST implications when expanding your business overseas
  • Tax changes benefitting returning New Zealanders and new migrants
  • Eyes on Tax: Moving to New Zealand? Key tax residency considerations to be aware of
  • Eyes on Tax: Beyond bright-line - Understanding tax on property and land sales in New Zealand
  • Eyes on Tax: Using trusts? What you need to know about trustee tax rate changes, PIEs and companies
  • Eyes on Tax: Understanding Fringe Benefit Tax - What every employer needs to know
  • Eyes on Tax: Improving taxation of loans made by companies to shareholders and ASC record-keeping
  • Eyes on Tax: End of tax year - Practical tips for business leaders
  • BDO Eyes on Tax: Key changes to KiwiSaver and how it might impact your business
  • BDO Eyes on Tax: Understanding the Investment Boost - how can your business benefit?
  • BDO Eyes on Tax: Property repairs or improvements? Tax deduction tips for property owners
  • BDO Eyes on Tax: Buying or selling property? Practical GST guidance for NZ businesses
  • BDO Eyes on Tax: Crypto and precious metals - helping you understand what’s taxable (and why)
  • BDO Eyes on Tax: New ways to use Tax Pooling to get on top of historic tax debt

• Tourism
  • Crankworx Rotorua: A tourism event bringing benefits to all of Aotearoa
  • How can cash flow forecasting help your holiday park succeed?
  • How can holiday park owners embrace innovation?
  • Looking after tax for your Holiday Park business
  • Open borders: How can tourism businesses prepare?

• Xero
  • Wellington Xero Masterclasses help you get the most out of your software
  • WE WON | Xero National Partner of the Year 2019
  • BDO & Xero Client Stories - Auckland
  • BDO & Xero Client Stories - Central North Island
  • BDO & Xero Client Stories - Christchurch
  • BDO & Xero Client Stories - Gisborne
  • BDO & Xero Client Stories - Invercargill
  • BDO & Xero Client Stories - Rotorua
  • BDO & Xero Client Stories - Taranaki
  • BDO & Xero Client Stories - Wellington

• Xero and BDO join forces to help businesses build resilience and plan for success

• Webinars
  • BDO Webinars
  • Webinar insights - Rethink your tax: COVID-19 support, property and trusts
  • Rethink the business landscape to achieve growth & prosperity
  • Rethink your business risks webinar
  • RETHINKing New Zealand's productivity challenge
  • RETHINK with Deputy Prime Minister Hon Grant Robertson
  • RETHINKing the Social Profit
  • RETHINKing Your Tax
  • Purpose-driven Governance Webinar
  • RETHINKing the tax landscape Webinar
  • Restructuring options Webinar
  • Revenue recognition and impairment of assets webinar
  • Standing out from the crowd in a post COVID-19 economy Webinar
  • BDO's Eyes on Tax webinar – Pre-Election Special

• Career stories
  • Be backed to realise your goals and grow, right from the start
  • Be part of a trusted team - setting the standard
  • Be impactful for NZ businesses, our community and our planet
  • Be locally relevant and globally connected – to a world leading network
  • Be impactful for NZ businesses, our community and our planet
  • Be part of a supportive whanau
  • Be flexible at BDO
  • Be heard and empowered to make your ideas happen
  • Be inspired and mentored by market leaders
  • Be backed to realise your goals and grow - right from the start
  • Supporting success: How BDO Auckland helps Grace achieve her goals
  • A real all-rounder: How Jeet Raval balances professional cricket with accounting
  • Making an impact inside and outside of work
  • Balancing deals and mountains

• Infrastructure
  • ‘Open for business’: Key highlights from the New Zealand Infrastructure Investment Summit

• Financial Services
  • New Zealand's changing financial services landscape: what it means for mid-market providers
  • Budget 2026: New Prudential Levy explained for New Zealand’s finance sector

• Financial Reporting Insights
  • Contributors

  • February 2023

    • Accounting in times of uncertainty: Financial reporting impacts – extreme weather events
    • Accounting Records now formally (back) under the microscope
    • IAS 12 and Pillar Two tax rules
    • Impacts of rising interest rates
    • Hyperinflationary economies update - Why this matters for your financial statements
    • What’s hot in 2023 for CFOs and finance teams

  • June 2023

    • IASB approves changes to the accounting for supplier finance arrangements
    • IASB approves mandatory temporary exception for deferred taxes arising from Pillar Two top up tax
    • JUNE 2023 INSIGHTS
    • Six things to remember for 30 June 2023 annual and half-year financial statements

  • March 2023

    • MARCH 2023 INSIGHTS
    • IASB approves changes to the classification requirements for liabilities as current or non-current
    • Increasing interest rates and discounting provisions
    • Is there a better way than spreadsheets for lease accounting?
    • When is a provision no longer a provision?

  • April 2023

    • APRIL 2023 INSIGHTS
    • Can loans issued with ESG-linked features be classified and measured at amortised cost?
    • Going concern disclosures
    • Impairment testing - Can a listed entity’s market capitalisation be used to determine fair value les
    • Reminder – Disclosing non-GAAP financial information
    • When is the appropriate time to derecognise trade receivables and payables settled via electronic b

  • May 2023

    • MAY 2023 INSIGHTS
    • Disclosure of fees for audit firms’ services (amendments to FRS-44 and PBE IPSAS 1)
    • Tier 3 and Tier 4 PBEs – new standards issued
    • IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting
    • IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangeme
    • IFRIC agenda decision – Substitution rights in a lease
    • Carbon Accounting FAQs

  • December 2022

    • New rules for classifying liabilities from 1 January 2024
    • IFRIC agenda decision - Lessor forgiveness of lease payments
    • Proceeds from selling items before PPE is functioning

  • November 2022

    • Accounting records
    • Changes to sale and leaseback accounting
    • Impact of interest rate increases on your financial statements
    • ROU asset impairment testing

  • August 2022

    • FMA oversight approach
    • Statement of Service Performance

  • June 2022

    • Disclosing related party transactions
    • IFRIC agenda decision- Principal versus agent: software resellers
    • Meaningful reporting – 30 June 2022
    • What’s new – 30 June 2022

  • May 2022

    • EU’s proposed new Corporate Sustainability Reporting Directive
    • IFRS 17 Onerous contracts – assumption changes
    • Latest IFRIC agenda decision
    • Proposed changes for Tier 3 and Tier 4 accounting standards

  • April 2022

    • Accounting for forex transactions
    • Accounting for onerous contracts under IFRS 17
    • Free training resource -TCFD
    • Incorporated Societies Act 2022 gains Royal Assent
    • Sustainability Reporting

  • March 2022

    • Applying PBE IPSAS 41 Financial Instruments
    • PBE - New Rules for Accounting
    • Accounting for share-based payments
    • Ukraine-Russia conflict – What it means for your financial statements
    • Have you accounted for all your ‘make good’ and restoration provisions?

  • March 2020

    • Changes to IAS 1
    • Determining the ‘lease term’
    • New leases standard impact on business combinations?

  • April 2020

    • Amendments to IFRS 16
    • Lessee's Incremental Borrowing Rate
    • Leases - Economic benefits from using the asset
    • Tax depreciation on buildings
    • Leases - Rights to direct the use of the asset
    • Top 10 financial reporting issues for directors

  • May 2020

    • COVID-19 impacts on IFRS 9 and IFRS 15
    • Incremental borrowing rate
    • IASB provides accounting relief

  • June 2020

    • How to amend impairment models
    • NZASB provides accounting relief
    • Transitioning to IFRS 16

  • July 2020

    • Rent concessions approved by the NZASB
    • Accounting for the wage subsidy

  • August 2020

    • Accounting for COVID-19 for lessees
    • Extra financial statement disclosures
    • Implications of COVID-19 for lessors
    • New lease contracts
    • Short-term lease exemptions

  • February 2021

    • Going Concern
    • How should lessors account for operating leases
    • Proposed changes to lease accounting
    • Public Benefit Entities Changes

  • March 2021

    • Current vs Non-Current Liabilities
    • Expanding the Scope of Financial Reporting
    • IASB Clarifies How To Distinguish
    • IFRS 17
    • Classification and Measurement of Financial Assets Under PBE IPSAS 41
    • Reduction in Amount of Accounting Policies
    • Top 10 Financial Reporting Issues

  • April 2021

    • Accounting records and documentation requirements
    • Extended External Reporting
    • For the purposes of IFRS 17, what is an insurance contract?
    • Two Key Tests Drive Classification of Financial Assets Under PBE IPSAS 41
    • Six accounting surprises when buying a business

  • May 2021

    • Reverse factoring/supply chain financing arrangements
    • COVID-19 rent concessions extension
    • Insurance contracts excluded from IFRS 17
    • Public Benefit Entities
    • SAAS implementation costs
    • Sustainability Reporting Developments
    • Top 10 financial reporting issues for directors

  • June 2021

    • 30 June 21 Financial Statements
    • Accounting For Term Changes in Financial Liabilities
    • Cheat Sheet: Adopting NZ IFRS or NZ IFRS (RDR) for the first time
    • Clarification for accounting for deferred tax
    • IFRS 17 Accounting Implications
    • IFRS 3 Concentration test

  • July 2021

    • Booking Insurance Contracts
    • Deferred tax
    • Financial Instruments PBEs
    • IFRIC agenda decisions – Costs necessary to sell inventories & non-going concern financial statement
    • Joint Arrangements

  • August 2021

    • Accounting for Associates
    • Fair Value Measurement
    • Financial Liabilities For Public Benefit Entities
    • Insurance Contract Components
    • Wage Subsidies

  • September 2021

    • Business Combo
    • Director top 10 issues - #4 Lease modifications
    • Measurement of insurance contracts under IFRS 17
    • SaaS for Public Benefit Entities

  • October 2021

    • Acquisition Method
    • IFRIC agenda decisions- BDO releases online training course on September 2021 IFRIC meeting
    • IFRS 17 General Model
    • Reporting thresholds
    • Sustainability reporting developments

  • November 2021

    • Agenda decisions of the IFRS Interpretations Committee 2021
    • IFRS 17 general model – changes in assumptions
    • Impairment
    • ISSB formation

  • February 2019

    • Convertible notes
    • Determining the transaction price under IFRS 15
    • Interpretation on uncertain tax treatments comes into effect

  • March 2019

    • Accounting for a significant financing component in a contract with a customer
    • Public benefits entities: Assessing joint control

  • May 2019

    • IASB clarifies time limits for entities to implement IFRS Interpretations
    • Public benefits entities: Classification of joint arrangements
    • Recent agenda decisions of the IFRS Interpretations Committee 2019
    • Sale and leaseback arrangements under the new leasing standard – IFRS 16

  • June 2019

    • Accounting for non-cash consideration and payments to customers when recognising revenue
    • Effects of IFRS 9, 15 and 16 on business combinations occurring after the effective dates of these n
    • Public benefits entities: Classification of joint arrangements - some examples
    • Sale and lease back transactions – determining profit or loss on disposal of assets by seller-lessee

  • July 2019

    • Attention Incorporated Societies – New Reporting and Audit Requirements on the Way
    • Allocating the transaction price to performance obligations when recognising revenue
    • Income tax balances – Bringing certainty to uncertainty
    • Public benefits entities: Accounting for joint arrangements

  • August 2019

    • New expected credit loss model applies to intercompany loans
    • IFRS 15: Allocate the transaction price to the performance obligations
    • Recent agenda decisions of the IFRS Interpretations Committee
    • PBEs: Accounting for investments in associates and joint ventures

  • September 2019

    • Future business combinations
    • IFRS 9- Irrevocable election to present fair value changes in OCI for investments in equity instrume
    • Public Benefit Entities: Assessing joint control 
    • Recognising revenue under IFRS 15

  • December 2019

    • Financial instrument standard impact
    • IFRIC 23 – A practical approach to implementation
    • When is a lease not a lease – Is there an identified asset?

  • December 2016

    • Common errors in accounting for impairment - part 3

  • January 2018

    • 31 December 2017 financial reporting

  • March 2018

    • Lease term
    • US tax accounting

  • April 2018

    • Common errors - PPE (IAS 16 and PBE IPSAS 17)
    • Convertible notes - Are you accounting for these correctly (Part 1)?
    • Novated leases

  • May 2018

    • Common errors- PPE (IAS 16 and PBE IPSAS 17 - Part 2)
    • Convertible notes - Are you accounting for these correctly (Part 2)?
    • Recent agenda decisions by the IFRS Interpretations Committee- 2018

  • June 2018

    • Accounting for revenue under IFRS 15- 2018
    • Financial assets under IFRS 9 – Two key tests drive classification
    • Accounting for revenue under IFRS 15- Complexity from the very first step
    • Common errors - PPE (IAS 16 and PBE IPSAS 17 – Part 3)
    • Convertible notes - Are you accounting for these correctly (Part 3)?
    • Financial assets under IFRS 9 - The basis for classification has changed

  • July 2018

    • Common errors - PPE (IAS 16 and PBE IPSAS 17– Part 4)
    • Convertible notes - Are you accounting for these correctly (Part 4)?
    • Identifying performance obligations is critical to revenue recognition under IFRS 15
    • IFRS Interpretations Committee examines the classification of short-term loans and credit facilities
    • When is a lease not a lease?

  • August 2018

    • Common errors when accounting for investment property (IAS 40) – Part 1
    • Convertible notes - Are you accounting for these correctly (Part 5)?
    • IFRS 16 set to have substantial impacts on the financial statements of lessees
    • IFRS 9 could lead to earlier (and frequently greater) impairment recognition

  • September 2018

    • Convertible notes - Are you accounting for these correctly (Part 6)?
    • Even minor amendments to leases under IFRS 16 create significant work for lessees
    • Judgement needed to identify performance obligations under IFRS 15

  • October 2018

    • Accounting for financial liabilities under IFRS 9
    • Common errors when accounting for investment property (IAS 40) – Part 2
    • Convertible notes - Are you accounting for these correctly (Part 7)?
    • Recent agenda decisions by the IFRS Interpretations Committee on capitalisation of borrowing costs
    • IFRS 16 is business as usual for lessors, but creates complexity in subleasing arrangements

  • November 2018

    • Accounting for financial guarantees under IFRS 9
    • Convertible notes - Are you accounting for these correctly (Part 8)?
    • Determining the transaction price under IFRS 15

  • January 2017

    • Common errors in accounting for impairment: Part 4- Not testing impairment at the correct unit of ac

  • February 2017

    • Common errors in accounting for impairment: Part 5 – Testing goodwill for impairment

  • April 2017

    • For-profit entities: disclosing the impact of adopting new standards
    • Hold-to-Collect and SPPI: the new buzzwords

  • May 2017

    • Common errors in presentation of financial statements – Part 1

  • June 2017

    • Common errors in presentation of financial statements – Part 2

  • July 2017

    • Common errors in presentation of financial statements – Part 3

  • October 2017

    • Common errors when accounting for inventories – NZ IAS 2 – Part 1
    • Recent agenda decisions by the IFRS Interpretations Committee

  • November 2017

    • Common errors when accounting for inventories – NZ IAS 2 – Part 2

  • August 2017

    • Finally, certainty on uncertain tax treatments with release of IFRIC 23
    • Proposed changes to accounting for property, plant and equipment - proceeds from selling test items
    • Trade receivables Impairment under NZ IFRS 9

  • September 2017

    • Directors and CEOs- Key issues to consider when reviewing your financial statements this reporting s
    • Guidance and research issued on the use of Non-GAAP financial information

  • December 2017

    • Common errors when accounting for inventories – NZ IAS 2 – Part 3
    • ‘Expected credit loss’ model under IFRS 9 to be applied to loans advanced to associates and joint v

  • July 2023

    • Amendments to Code of Ethics
    • Effects of climate-related matters on financial statements
    • Five scope exclusions for non-insurers applying NZ IFRS 17 Insurance Contracts/PBE IFRS 17 Insurance
    • FMA publishes scenario analysis information sheet for Climate Related Disclosures regime
    • FMA publishes updated and refreshed Auditor and Regulation Oversight Plan 2023-2026
    • Tier 1 and Tier 2 for-profit amending standards issued
    • JULY 2023 INSIGHTS

  • August 2023

    • Choosing a framework for reporting climate risks – NZ CS, IFRS S2 or TCFD?
    • Construction Contracts (Retention Money) Amendment Act 2023
    • Pillar two disclosures in 30 June interim and annual financial statements
    • Sustainability reporting – consider more than just New Zealand requirements
    • XRB’s Need to Know Series – Accounting for-profit

  • September 2023

    • SEPTEMBER 2023 INSIGHTS
    • Big changes on the way for Tier 1 and Tier 2 for-profits’ primary financial statements’ presentation
    • How does the acquirer in a business combination account for the acquirer's lease restoration provisi
    • How to determine the exchange rate when a currency is not exchangeable into another currency
    • It's time to apply for registration under the Incorporated Societies Act 2022
    • Month-to-month leases are not always short-term leases

  • December 2023

    • Time to clean up your accounting policies
    • Your primary financial statements may look different in the future
    • Expired leases in 'hold over' are not short-term leases
    • XRB Comparison Document: Climate Standards and IFRS Sustainability Disclosure Standards
    • An update on Australia's progress towards Sustainability Reporting Standards implementation
    • FMA publishes updated scenario analysis information sheet for Climate Related Disclosures regime
    • DECEMBER 2023 INSIGHTS

  • October 2020

    • Accounting for leases as a sub-lessor under IFRS 16

  • January 2024

    • Six things to remember for 31 December 2023 annual and half-year reporting
    • IFRS Foundation launches sustainability knowledge hub at COP28
    • Updated IFRS 16 in Practice for IFRS 16 Leases
    • BDO Publishes Illustrative Full IFRS Financial Statements as at 31 December 2023
    • IASB discontinues its business combinations under common control project
    • New IFRIC agenda decisions that may affect insurance contracts and financial instruments
    • ESMA’s ‘Heat is On’ Report - integrating climate disclosures into financial reports

  • February 2024

    • Incorporated Societies Act 2022
    • BDO publication available - Classification of Loans as Current or Non-current
    • Accounting in times of uncertainty
    • No changes to accounting for extractive activities
    • Pillar Two disclosures in 31 December 2023 financial statements
    • Accounting for a merger between a parent entity and its subsidiary – New IFRIC agenda decision
    • BDO publishes New Zealand Illustrative Financial Statements as at 31 December 2023
    • New educational materials available on IFRS S2 Climate-related Disclosures

  • March 2024

    • Entities may have to reclassify their borrowings at 31 December 2024
    • Identifying embedded leases
    • Accounting for cryptocurrencies (IFRS® Accounting Standards vs US GAAP)
    • XRB approves increased size limits for PBE entities
    • Incorporated Societies Act 2022 – Reporting and Audit Requirements
    • IASB® releases Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
    • Managing your lease portfolio’s accounting

  • April 2024

    • Revenue recognition by software resellers – Agent versus principal considerations
    • Entities may have to reclassify their borrowings at 31 December 2024 – Part 2
    • Meaning of ‘settlement’ when classifying liabilities as current or non-current
    • IFRS 18 is here - Your primary financial statements will look different from 2027
    • Changes in the pipeline for business combinations, goodwill and impairment

  • May 2024

    • IFRS 19 - Reduced disclosures for subsidiaries without public accountability
    • Entities may have to reclassify their borrowings at 31 December 2024 – Part 3
    • IFRIC agenda decision – Recognising provisions for climate-related commitments
    • IFRIC agenda decision – Vendor payments during handover periods
    • NZ IFRS 18 Presentation and Disclosure in Financial Statements
    • Incorporated Societies - support documents

  • June 2024

    • Eight things to remember for 30 June 2024 reporting dates
    • Entities may have to reclassify their borrowings at 31 December 2024 – Part 4
    • New standard for presentation and disclosure in financial statements (NZ IFRS 18)
    • IASB® amends classification and measurement requirements in IFRS 9 Financial Instruments
    • Proposed changes to accounting for contracts to acquire electricity from renewable sources
    • Reminder to all PBE Tier 3 and Tier 4 reporting entities with March 2024 year ends

  • July 2024

    • When is the appropriate time to derecognise trade receivables and payables settled via electronic ba
    • Entities may have to reclassify their borrowings at 31 December 2024 – Part 5
    • Accounting for voluntary purchases of carbon credits
    • Pillar Two disclosures in 30 June 2024 financial statements
    • IFRS 19 – Update for Tier 2 For-Profit Entities
    • 30 June 2024 Period-End IFRS® Accounting Standards Update
    • XRB and FMA guides issued to help people understand the Climate-related Disclosures Regime
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  • August 2024

    • IFRIC agenda decision – Disclosing revenue and expenses for reportable segments
    • Do financial assets with ESG-linked features meet the SPPI test?
    • More disclosure in financial statements about climate-related and other uncertainties
    • Charities update - Amendments to Charities Act 2005

  • September 2024

    • New disclosures for loan arrangements with covenants
    • Reminder: Cash and cash equivalents
    • Contingent consideration to vendors: Acquisition consideration or post-combination services?
    • IASB releases Exposure Draft proposing improvements to the equity method

  • October 2024

    • Avoid common disclosure mistakes in your financial reports
    • Cash and cash equivalents subject to restrictions
    • IASB concludes its post-implementation review of accounting for revenue
    • Reminder for Charities that are Incorporated Societies
    • New Zealand exporters could be impacted by carbon tariffs in Europe

  • November 2024

    • Common errors in cash flow statements
    • What to disclose about carbon credits in your financial statements
    • Changes on the horizon for equity accounting
    • 2024 Omnibus Amendments to PBE Standards
    • Incorporated Societies Reminders
    • Across the ditch findings from ASIC’s financial reporting surveillance
    • XRB Releases 2024 Climate and Assurance Proposals
    • Sustainability reporting – consider more than just New Zealand requirements

  • January 2025

    • Eight things to remember for 31 December 2024 annual reporting
    • Common errors in cash flow statements – Part 2
    • Business combinations - How does the acquirer account for the acquiree’s lease restoration provision
    • Proposed improvements to IAS 37
    • Simplify your lease management

  • February 2025

    • Why you should start preparing now for NZ IFRS 18
    • Lease restoration provisions: Post-business combination accounting
    • Financial reporting template for small incorporated societies
    • BDO publishes New Zealand Illustrative Financial Statements as at 31 December 2024

  • March 2025

    • What will your profit or loss statement look like under NZ IFRS 18?
    • Classifying borrowings with covenants: Key considerations
    • Lease payments waived by lessor - NZ IFRS 9 derecognition or NZ IFRS 16 lease modification?
    • XRB update session covering NZ IFRS 18 Presentation and Disclosure in Financial Statements

  • April 2025

    • Depreciating right-of-use assets may commence before owned property, plant and equipment
    • How NZ IFRS 18 impacts entities with “specified main business activities”

  • May 2025

    • Impact of tariffs on financial reporting and disclosure
    • How to amend impairment models for right-of-use assets under NZ IFRS 16
    • NZ IFRS 18 - Entities with ‘specified main business activities’: Differences in items to be presente

  • June 2025

    • NZ IFRS 18: Financing category differences for entities with specified main business activities
    • Key financial reporting areas for 30 June 2025 reporters

  • July 2025

    • Accounting position papers: Reminders for finance teams
    • Accounting for variable lease payments by lessees
    • NZ IFRS 18 application area: Disaggregating foreign exchange gains or losses

  • August 2025

    • What is the true value of a good accounting position paper?
    • NZ IFRS 18: Statement of Profit or Loss for a retail, wholesale, manufacturing or service business

  • September 2025

    • Segment reporting: More detailed disclosures about material income and expenses
    • Impairment testing: Australian regulator releases information sheet for Directors

  • October 2025

    • NZ IFRS 18 application area: Statement of Profit or Loss where the entity’s specified main business

  • November 2025

    • NZ IFRS 18: Statement of Profit or Loss where the entity’s specified main business activity is provi
    • Getting your functional currency right

  • January 2026

    • BDO publishes New Zealand Illustrative Financial Statements as at 31 December 2025

  • February 2026

    • NZ IFRS 18: New rules for aggregation, disaggregation and labelling of line items

  • March 2026

    • NZ IFRS 18: Presenting operating expenses by nature, by function, or both?
    • Changes to the application of the “large” definition for for-profit reporting entities

  • April 2026

    • NZ IFRS 18: A (re)focus on specified main business activities
    • Lease accounting and lease management: Year-end considerations

  • May 2026

    • Year-end financial reporting focus areas: New Zealand regulator perspectives
    • NZ IFRS 18: How the statement of profit or loss differs when expenses are presented by nature, funct
    • Lease accounting: Lessor contributions for fit-outs

  • June 2026

    • NZ IFRS 18: Disclosures regarding management-defined performance measures
    • Does an entity’s right to use a battery under an electricity offtake arrangement constitute a lease?

• 2024
  • New Zealand business leaders must prepare for the ‘new normal’ of cascading risks
  • Reality bites for New Zealand business leaders as continued economic pressures contribute to record
  • Economic concerns emerge as the next big challenge for New Zealand’s construction sector
  • Announcing the recipients of the 2024 BDO Sir Henare Ngata Scholarship for Māori accounting students
  • BDO Māori Business Sector Report 2024

• 2025
  • BDO announces new governance role and Partner appointments
  • Leading concerns for business leaders revealed ahead of Budget 2025 in major sector survey
  • Economic concerns remain, however foundations are being laid for future growth in New Zealand’s cons
  • New Zealand businesses impacted by global risk landscape, but have their own unique challenges
  • Business performance sentiment falls to a record low during the six months following the May budget
  • Māori business leaders more positive about business performance, benefitting from improved economic

• 2026
  • Resilience for some. Uncertainty for all. Major biannual study reveals leading business issues and s

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• Avanti Finance Limited’s acquisition of Motor Central Software

• CBRE's acquisition of TelferYoung Limited

• Igneo Infrastructure Partners acquires Waste Management NZ

• Milford Asset Management's investment into RealNZ

• Pioneer Capital's investment in Raglan Food Co

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• Synlait Milk's acquisition of Dairyworks

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• Brittain Wynyard & Co Limited’s acquisition of Outdoor Holdings Limited

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