ASRB Releases

These releases were issued by the XRB’s predecessor, the Accounting Standards Review Board (ASRB). They apply for financial reporting periods beginning on or before 30 June 2011. 

The releases were withdrawn by the XRB Board on 1 July 2011.

Release 7: Accounting Policies that have Authoritative Support within the Accounting Profession in New Zealand (issued 2000)

Release 8: The role of the Accounting Standards Review Board and the nature of approved Financial Reporting Standards (issued 2009)

Release 9: Delay of the Mandatory Adoption of New Zealand Equivalents to International Financial Reporting Standards for Certain Small Entities (issued 2007)