General standards and explanatory guides Old Framework

  • Archived Standards

These General Accounting Standards issued by the XRB Board applied to all reporting entities preparing general purpose financial reports for periods beginning on or before 30 November 2012.

  • XRB A1 – This version is effective for reporting periods beginning on or after 1 Sep 2011 Application of Accounting Standards

    Date of issue: Aug 2011 Date compiled to: 1 Aug 2011
  • XRB A1 – This version is effective for reporting periods beginning on or after 1 Jul 2011 Application of Accounting Standards

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011

Explanatory guides

Explanatory guides relating to accounting standards that are part of the “old” Accounting Standards Framework. These explanatory guides, which are issued by the XRB Board or the NZASB, have no legal status and have been issued for explanatory purposes only.

Entities reporting for period beginning on or after 1 December 2012 are required to do so in accordance with the new Accounting Standards Framework.

  • EG A2 - Overview of the Accounting Standard Setting Process Replaced by EG A2 issued Aug 2014

    Date of issue: Jul 2011