New Zealand Institute of Chartered Accountants




 

Financial Reporting Standards

 

Financial Reporting Standards (FRS)

New Zealand accounting standards in effect prior to adoption of NZ IFRSs.

 

New Zealand Equivalents to International Financial Reporting Standards

Financial Reporting Standards and Interpretations and other relevant pronouncements, including those approved by the ASRB since publication of the most recent volume of standards.

 

Draft Standards

Standards submitted to the ASRB for approval.

 

Current Exposure Drafts

Exposure Drafts open for comment.

 

Expired Exposure Drafts

Exposure Drafts for which comment period is closed.

 

Submissions Analysis on Exposure Drafts

Submissions to the ASRB for approval of, and amendments to standards and interpretations.

 

FRSB News

News from FRSB meetings and other FRSB communications to constituents, including standards recently approved by the IASB.

 

FRSB Work Programme

Work Programme of the FRSB.

 

Standards & Pronouncements

Summary of approved financial reporting standards and interpretations and approved amendments.

 

Providing Advice

Policy regarding provision of technical advice. 

 

Membership of FRSB

FRSB members and secretariat.

 

FRSB Comment Letters

Submissions made by the FRSB to the IASB, IPSASB and Other Bodies

 

Not-for-Profit Financial Reporting Guide and Disclosure Checklist

Guidance on how to apply NZ IFRS to NFP entities and a disclosure checklist

 

Electronic Training Tools

Electronic training tools to help further your knowledge.


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