Insights
Latest insights
Aotearoa New Zealand Climate-Related Disclosure Framework evaluation
As part of our research into assessing the effectiveness of the Aotearoa New Zealand Climate-Related Disclosure Framework, we have published an interim report by the university of Otago.... Read More
9 July 2024
Previous Insights
XRB Digital Reporting Position Paper
Our position paper on digital financial reporting highlights investor use of structured data from reports in digital formats overseas.... Read More
31 May 2024
Summer Scholarship Internship
The External Reporting Board (XRB) funded two research positions in conjunction with Victoria University of Wellington.... Read More
12 April 2024
A demanding world - Audit and assurance at a crossroads...
Chair of the International Auditing and Assurance Standards Board (IAASB), Tom Seidenstein, spoke to a diverse audience.... Read More
19 March 2024
Global Financial Reporting - Balancing comparability...
At a recent CFO event in Auckland, Dr Andreas Barckow outlined the IASB's current key... Read More
11 December 2023
Our Chair's report from the 2022/23 Annual Report
This year we achieved a major milestone, issuing the Aotearoa New Zealand Climate... Read More
26 October 2023
Unlocking Synergy
Understanding Coherence and Connectivity when preparing Climate-related Disclosures and Financial Statements... Read More
1 November 2023
Pitching for funds – Making the story count as much as the numbers
Research by J B Were and Philanthropy New Zealand | Tōpūtanga Tuku Aroha o Aotearoa… Read More
14 September 2023
Trust and Confidence: Views from Audit Committee Chairs
The External Reporting Board commissioned research into Audit Committee… Read More
6 September 2023
Disclosure dilemmas - getting the right mix
Companies often face a 'disclosure dilemma' when deciding what to include in their... Read More
11 April 2023
Revolutionizing audit with technology: The future is here
Technology has revolutionized the audit industry by increasing... Read More
14 February 2023
Key Audit Matters Research Report
We commissioned the University of Auckland to undertake research... Read More
8 November 2022
Including climate-related matters in financial statements
While accounting standards do not specifically mention climate… Read More
29 September 2022
The importance of service performance information
Charities and other not-for-profit entities are a vital part of our society… Read More
15 August 2022
Sunlight is the best disinfectant - The Case for transparency and accountability in the charities sector
Charites, large and small, do fantastic work in Aotearoa New Zealand… Read More
9 May 2022
Disclaimers of opinion - last resort for auditors
An audit report is not an evaluation of whether an entity is a good investment… Read More
31 March 2022
Michele Embling - Chair of the External Reporting Board
Delivering on our vision of achieving prosperity for New Zealand, through… Read More
27 January 2022