Accounting standards

Accounting standards allow users of financial and service performance reports to have trust and confidence in the reporting and make informed decisions. 

Accounting standards differ depending on which sector the reporting organisation operates in. The type of reporting organisations are required to complete is determined by the size of the organisation. These are categorised into tiers.  More information can be found in XRB A1, Application of the Accounting Standards Framework

 

View standards in the Navigator: View standards in the XRB Standards Navigator

 

Or select the relevant tier below for standards, guidance and more

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Incorporated Societies

If you are an incorporated society follow this link to understand your reporting requirements.

Standards