XRB A2


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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;
  • Charities Act 2005; 
  • Incorporated Societies Act 2022; and the
  • Incorporated Societies Regulations 2023

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 Jan 2022

    Date of issue: Dec 2015

    Date compiled to: Mar 2024

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Amendments

  • Editorial Corrections: Incorporated Societies Act 2022 and Incorporated Societies Regulations 2023

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Previous versions

  • XRB A2 – This version is effective for reporting periods beginning on or after
    1 Jan 2022

    Date of issue: Dec 2015

    Date compiled to: Jan 2022

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

    Date of issue: Dec 2015

    Date compiled to: Dec 2015

    Download
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