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Publications

Adopting IFRS
Explains how IFRS 1 is applied in preparing an entity's first IFRS financial statements.

Budget 2007 Tax Analysis
A comprehensive analysis of the issues and how they will affect you and your business
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Corporate Value Report
Aims to help companies build wealth by giving them an understanding of what creates value in the markets.

The Cost of Capital Report
The Cost of Capital Report” provides estimates for selected New Zealand listed companies of earnings multiples, equity betas and their Weighted Average Cost of Capital (WACC).

  Directors' Responsibilities
A working guide, designed to help directors navigate their organisation through the difficult and dangerous waters of an increasingly regulated environment.
Electricity Line Business and Gas Pipeline Business 2006 Information Disclosure Compendium
PricewaterhouseCoopers has published the sixth edition of its Disclosure Compendium, which summarises the 2006 disclosure information of Electricity Line Businesses and Gas Pipeline Businesses, as published in the New Zealand Gazettes.
Emission Critical
Our regular update on climate change issues and their impact on New Zealand businesses.
Essential Annual Reports 2002
Essential (Differential) Limited 2006
With the introduction of New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS), we have updated our Essential Annual Report to reflect the change in New Zealand financial reporting. The new version of Essential is specifically for Differential Reporters and includes illustrative disclosures for transition from current NZ GAAP to NZ IFRS.
Good, Better, Best - The Future of New Zealand's Capital Markets
Our analysis of international and national corporate governance developments.
IFRS Essentials
Our quarterly publication for keeping you ahead of developments in International Financial Reporting Standards (IFRS) as they relate to adoption in New Zealand.
IFRS for SMEs (proposals): Pocket guide 2007
This publication looks at the key areas covered by the IFRS for SMEs. It is written for those who have little or no knowledge of full IFRS, but who have a reasonable understanding of basic accounting concepts and terminology.
Insights and Solutions
The newsletter for private clients and clever companies. This publication provides you with additional insight into the issues that impact you, your staff, and your business.
Leading Energy
Leading Energy is a quarterly publication produced by the PwC Corporate Finance - Energy Advisory Group.
Making the change to International Financial Reporting Standards
The purpose of Making the Change is to outline at a high level some of the major differences between IFRS, NZ IFRS and current NZ GAAP. This will assist you in your early planning for the impending adoption of NZ IFRS. As explained in this publication, the consequences are far wider than financial reporting issues.
Market Risk Premium
The MRP is a key input to cost of capital calculations using the Brennan-Lally specification of the Capital Asset Pricing Model (CAPM) that we apply.
New Zealand Tax Facts & Figures 2007/2008
An overview of the New Zealand tax system for the year ending 31 March 2008.
NZ IFRS 7
NZIFRS 7 Financial Instruments: Disclosures (“NZIFRS 7”) consolidates and expands a number of existing disclosure requirements and adds some significant and challenging new disclosures. It’s applicable for annual periods beginning on or after 1 January 2007, with prior year comparatives required.
New Zealand Tax Facts & Figures 2006/2007
An overview of the New Zealand tax system for the year ending 31 March 2007.
Piecing the jigsaw: The Future of Financial Services
Piecing the jigsaw is a paper focusing on the future of the financial services industry over the next three years and considers the drivers, risks and opportunities, as well as the impact and responses for existing and potential players in the industry.

The Saratoga Review
Saratoga, formerly EP-First & Saratoga, is a global leader in the measurement and benchmarking of human capital.

Survey of Initial Public Offerings (IPOs)
The first annual PricewaterhouseCoopers Survey of Initial Public Offerings (IPOs) was released on 20 April 2005, and covers the 2004 calendar year. The survey analyses New Zealand's 17 IPOs, excluding compliance and 'backdoor' listings, demutualisations and resource sector floats.

Tax Tips
PricewaterhouseCoopers is pleased to release the latest issue of Tax Tips to keep you up to date with the latest developments in Tax.

Tax Tips updates are issued fortnightly and all back issues to January 2000 are available on-line. For any queries please contact: tax@nz.pwc.com

The Cost of Capital Report
A comprehensive summary of the Weighted Average Cost of Capital figures to help you make investment decisions.


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