Skip Navigation.
Go to home page - Securities Commission New Zealand.
  • About
  • Publications
  • Exemptions
  • Notices
  • What's new?
  • International
  • Speeches
  • Information for investors
  • Contact us
  • Site map
  • Home

Print this page.
Print full document.

REVIEW OF FINANCIAL REPORTING BY ISSUERS
CYCLE 6

Financial Reporting Surveillance Programme

29 February 2007
CONTENTS

EXECUTIVE SUMMARY
INTRODUCTION

The Commission's Financial Reporting Surveillance Programme
New Zealand Generally Accepted Accounting Practice (NZ GAAP)
Selecting issuers
CYCLE 6: AN OVERVIEW
Scope
Overall Comments
Outcome of Matters Raised
Referral to NZX
Moving to NZ IFRS
Getting the "basics" right
"Industry practices"
CYCLE 6 SPECIFIC FINDINGS
Matters relating to NZ IFRS financial statements
Matters relating to previous NZ GAAP financial statements
Market matters
Substantial security holder information
Director share dealings
NZX referral
ONGOING REVIEW AND ENFORCEMENT