π’ External Reporting Board (XRB)
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[0] => The External Reporting Board (XRB) is an independent Crown Entity responsible for the development and issuing of accounting and auditing and assurance standards in New Zealand.
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http://www.xrb.govt.nz/Site/about_us/default.aspx Accessed 7 November 2012.
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[history] =>
The functions of the External Reporting Board (XRB) are prescribed by the Financial Reporting Act 1993 and comprise:
- developing and implementing an overall strategy for financial reporting standards and auditing and assurance standards (including developing and implementing tiers of financial reporting and assurance);
- preparing and issuing accounting standards;
- preparing and issuing auditing and assurance standards, including the professional and ethical standards that will govern the professional conduct of auditors; and
- liaising with national and international organisations that exercise functions that correspond with, or are similar to, those conferred on the XRB.
Agency
AGCY
2011 ‑
Central government
The External Reporting Board (XRB) is an independent Crown Entity responsible for the development and issuing of accounting and auditing and assurance standards in New Zealand.
The functions of the External Reporting Board (XRB) are prescribed by the Financial Reporting Act 1993 and comprise:
- developing and implementing an overall strategy for financial reporting standards and auditing and assurance standards (including developing and implementing tiers of financial reporting and assurance);
- preparing and issuing accounting standards;
- preparing and issuing auditing and assurance standards, including the professional and ethical standards that will govern the professional conduct of auditors; and
- liaising with national and international organisations that exercise functions that correspond with, or are similar to, those conferred on the XRB.
http://www.xrb.govt.nz/Site/about_us/default.aspx Accessed 7 November 2012.
- π’ Accounting Standards Review Board (2011 ‑ )
- π DA649
- π Realm of New Zealand (2011 ‑ )