According to standards accepted by ICANZ, APESB, TEGoVA, the description of the valuation engagement should include information on the method of determining the remuneration of the appraiser.
Institute of Chartered New Zealand Accountants of New Zealand (ICANZ) 2.
According to Financial Reporting Standards no.13 (ICANZ, 1995), "development" and "research" are used with these meanings:
13 (ICANZ, 1995), "desenvolvimento" e "pesquisa" sao usados com os seguintes significados:
In New Zealand, the Institute of Chartered Accountants in New Zealand (ICANZ) performs this role through its various committees.
ICANZ has responsibility for promulgating auditing standards and guidelines, which are binding on its members.