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Financial reporting needs
Our expertise and assistance in responding to financial reporting needs within the public sector. We assist audit and non-audit clients with key accounting technical judgements and training.
The Accounting Standards Board (ASB) publishes its Standards in a series of pronouncements called Standards of Generally Recognised Accounting Practice (GRAP). However, entities applying Standards of GRAP need to comply with the wider GRAP reporting framework as set out under Directive 5 as issued by the ASB. The reporting framework comprises the Standards of GRAP, guidelines and directives issued by the ASB and standards and pronouncements of other standard setters.
We assist audit and non-audit clients with key accounting technical judgments and training.
Please see our linked publications which will assist preparers to respond to the financial reporting needs within the public sector: