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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