General Standards
This page contains the current General (Accounting) Standards issued by the XRB Board. These General Standards apply to all reporting entities preparing general purpose financial reports.
The General Standards are issued under section 24(1)(a) of the Financial Reporting Act 1993.
A PDF copy of the Standards can be downloaded by clicking on the relevant link below.
| Standard | Title | Issued in New Zealand | Date compiled to | Effective Date | |
|---|---|---|---|---|---|
| The Effective Date of a standard indicates the annual reporting period from which that standard applies. A standard also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. | |||||
| XRB A1: |
Application of Accounting Standards |
Jul 2011 | Jul 2011 | Jul 2011 | |
| XRB A1: |
Application of Accounting Standards |
Aug 2011 | Aug 2011 | Sept 2011 | |