title: The New Zealand population: A synopsis of trends and projections 1991 - 2016

authors: Baxendine, Sandra

subjects: population structure

abstract: Although there are many excellent documents and online resources available on New Zealand population trends, it is useful to highlight some key trends in one short document. This paper provides a synopsis of trends with respect to population size and age structure, sub-national population size and change, international migration, ethnicity, families and generations, fertility and mortality, and education and work.

text: The New Zealand population: A synopsis of trends and projections 1991 - 2016 Although there are many excellent documents and online resources available on New Zealand population trends, it is useful to highlight some key trends in one short document. This paper provides a synopsis of trends with respect to population size and age structure, sub-national population size and change, international migration, ethnicity, families and generations, fertility and mortality, and education and work.

year: 2005-05

title: Calculating non-controlling interest in the presence of goodwill impairment

authors: Samkin, Grant

subjects: interest

abstract: Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

text: Calculating non-controlling interest in the presence of goodwill impairment Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries.

Design/methodology/approach – The paper uses two scenarios to illustrate how non-controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.

Findings – The way the management of a reporting entity values the non-controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non-controlling interest in earnings, non-controlling interest, retained earnings and total equity.

Research limitations/implications – The paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub-subsidiary.

Practical implications – Practical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non-controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.

Originality/value – The paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non-controlling interest is calculated under the different methods of valuing non-controlling interest.

year: 2010

title: Te tuhirau kōrero

authors: Corbett, Mahaki

subjects: Reo Māori

abstract: Ko tō tātou reo, he reo tapu, he reo kōrero, he reo pohewa, he reo reiuru, he reo rauriki.  E rā, he piringa tē taea te whakangaro atu, nā te mea ko te reo Māori te manawatanga mai i a koe e tūhono ai koe ki ngā mea o mua, ki ngā mea o muri, ki ngā mea o nāianei (J. Peri, kōrero ā-waha, Hune 3, 2013). Heoi anō, i ngā rā nei, kua whānau hou mai te reo Māori pā tuhi-ā-waea ki te ao mārama me te aha kua whakarerekē a ia i te āhuatanga o tō tātou reo. Ko te kaupapa o tēnei tuhinga, he whakatakoto kupu mai i te ngākau aroha me te wete hoki i te taumata whakaaro e whakahākiri nei ki tēnei mangainga o te ao hangarau. Waihoki, kua nahanaha i ahau ngā wāhanga, ā, e whitu ēnei kua tuhia ki te kupu waiwaiā, kia whakapāho-ā-rorohiko atu rānei i te whia maruāpō mō te ātaahuatanga o te pā tuhi-ā-waea. Nō reira rā, koiā te taonga whakapiripiri e koroa nei e te ringa, purutia kia tata, whakamaua kia tina!

text: Te tuhirau kōrero Ko tō tātou reo, he reo tapu, he reo kōrero, he reo pohewa, he reo reiuru, he reo rauriki.  E rā, he piringa tē taea te whakangaro atu, nā te mea ko te reo Māori te manawatanga mai i a koe e tūhono ai koe ki ngā mea o mua, ki ngā mea o muri, ki ngā mea o nāianei (J. Peri, kōrero ā-waha, Hune 3, 2013). Heoi anō, i ngā rā nei, kua whānau hou mai te reo Māori pā tuhi-ā-waea ki te ao mārama me te aha kua whakarerekē a ia i te āhuatanga o tō tātou reo. Ko te kaupapa o tēnei tuhinga, he whakatakoto kupu mai i te ngākau aroha me te wete hoki i te taumata whakaaro e whakahākiri nei ki tēnei mangainga o te ao hangarau. Waihoki, kua nahanaha i ahau ngā wāhanga, ā, e whitu ēnei kua tuhia ki te kupu waiwaiā, kia whakapāho-ā-rorohiko atu rānei i te whia maruāpō mō te ātaahuatanga o te pā tuhi-ā-waea. Nō reira rā, koiā te taonga whakapiripiri e koroa nei e te ringa, purutia kia tata, whakamaua kia tina!

year: 2017