Accounting Standards

This Part of the Website

This part of the website contains the accounting standards that apply in New Zealand, together with related information. It is organised into the following five pages:

Current standards – this page contains accounting standards that are currently in force.

Archived standards – this page contains accounting standards that are no longer in force but which might need to be applied if financial reports are being prepared for old accounting periods.

Exposure drafts of accounting standards - this page contains both current EDs (EDs open for comment) and EDs for which the exposure period has closed but for which the related Standard has not yet been issued.

Submissions to the NZASB – this page contains submissions made to the NZASB.

Submissions by the NZASB – this page contains submissions made by the NZASB.

Please note: Due to copyright restrictions, some of the documents contained on the five pages may not be able to be accessed by persons or organisations which do not have a New Zealand IP address.

Role of the NZASB

From 1 July 2011, the development, approval and promulgation of accounting standards for application in New Zealand is the responsibility of the New Zealand Accounting Standards Board (NZASB). The NZASB is a sub-Board of the XRB and issues accounting standards under a delegation from the XRB Board.

For more information about the NZASB please go to About Us.

For a list of Acronyms click here

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