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Financial Services Quarterly
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Review of financial information in offer documents
The Securities Commission has released a draft practice note about the application of accounting standards in relation to investment statements and prospectuses. As a result of the adoption of international financial reporting over coming years, questions have arisen about how prospective financial information should be presented in offer documents during the transition period.
The Securities Commission has issued a request for comments on the draft practice note.
The request for comment and the draft practice note are available from: www.sec-com.govt.nz.
Enquiries and information
For more information on any of the cases, articles and features in Financial Services Quarterly, please email Rachel Gowing or call on 64 9 916 8825.
Disclaimer
This publication is necessarily brief and general in nature. You should seek professional advice before taking any action in relation to the matters dealt with in this publication.
