General standards and explanatory guides Old Framework
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.
The Explanatory guides archived below relate to accounting standards that are part of the “old” Accounting Standards Framework.
These guides have no legal status and have been issued for explanatory purposes only.
If you are reporting for a period beginning on or after 1 December 2012, you must do so in accordance with the new Accounting Standards Framework.