Accounting Standards

This section provides information on all Accounting Standards administered by the XRB. Accounting standards differ depending on which sector the reporting organisation operates in. The type of reporting organisations are required to complete is determined by the size of the organisation. These are categorised into tiers.  

The New Zealand Accounting Standards Board (NZASB) has delegated authority from the XRB Board to develop and issue New Zealand's accounting standards.​

Incorporated Societies

If you are an incorporated society follow this link to understand your reporting requirements.