XRB A2

Meaning of Specified Statutory Size Thresholds

Sets out the meaning of these specified terms:

  1. Total assets;
  2. Total revenue;
  3. Total operating payments;
  4. Total operating expenditure; and
  5. Control. 

that the:

  • Financial Reporting Act 2013;
  • Companies Act 1993;
  • Friendly Societies and Credit Unions Act 1982; and the
  • Charities Act 2005

require the External Reporting Board (XRB) to define in financial reporting standards.

  • XRB A2 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Feb 2014

    Date compiled to: 25 Jun 2015

  • XRB A2 – This version is effective for reporting periods beginning on or after
    1 Apr 2014

    Date of issue: Feb 2014

  • Amendments to Standard XRB A2 Meaning of Specified Statutory Size Thresholds Compiled to XRB A2 to 25 June 2015

    Date of issue: Jun 2015

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

    Date of issue: Jul 2011

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