General standards and explanatory guides Current Framework

  • For-profit
  • Not-for-profit
  • Public Sector
  • Archived Standards

These general standards and explanatory guides issued after 30 November 2012 have been compiled or replaced.

  • EG A1 (FP Entities + PS PBEs Update) – Periods beginning on or after 1 Jul 2014 Tier 1, 2, 3 & 4: Accounting Standards Framework (for-profit entities plus public sector public benefit entities update)

    Date of issue: Feb 2014
  • EG A1 (FP Entities Update) – Periods beginning on or after 1 Dec 2012 Tier 1 & 2: Accounting Standards Framework (for-profit entities update)

    Date of issue: Nov 2012
  • Amendments to Standard XRB A2 Meaning of Specified Statutory Size Thresholds Compiled to XRB A2 to 25 June 2015

    Date of issue: Jun 2015
  • Amendments to XRB A1 Accounting Standards Framework: Omnibus Amendments (Legislative Update) Compiled to relevant standards

    Date of issue: Feb 2014
  • XRB A1 - Accounting Standards Framework (For-Profit Entities plus Public Sector Public Benefit Entities plus Not-For-Profit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014

    Date of issue: Nov 2013
  • EG A2 - Explanatory Guide: Overview of Accounting Standards Process Replaced by EG A2 issued Aug 2014

    Date of issue: Jul 2011
  • XRB A1 - Accounting Standards Framework (For-Profit Entities plus Public Sector Public Benefit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014

    Date of issue: May 2013
  • XRB A1 - Accounting Standards Framework (For-profit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014

    Date of issue: Dec 2012
  • Consequential amendments from XRB A1 Amendments to For-profit Accounting Standards as a Consequence of XRB A1 and Other Amendments

    Date of issue: Dec 2015