How the XRB Uses Research in Setting Accounting and Assurance Standards

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Michael E. Bradbury
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引用次数: 4

Abstract

In this paper I describe how the New Zealand External Reporting Board (XRB) and its sub-boards, the New Zealand Accounting Standards Board (NZASB) and the New Zealand Auditing and Assurance Standards Board (NZAuASB), use research in setting accounting and assurance standards. The XRB came into existence on 1 July 2011. In the early years (2011–2014) the focus was on getting the Accounting Standards Framework in place. Research into (financial statement) user-needs became a major strategy in 2014 and continues to be a key component of the boards’ due process.

XRB如何利用研究来制定会计和鉴证准则
在本文中,我描述了新西兰外部报告委员会(XRB)及其下属委员会,新西兰会计准则委员会(NZASB)和新西兰审计和鉴证准则委员会(NZAuASB)如何在制定会计和鉴证准则时使用研究。XRB于2011年7月1日成立。在最初几年(2011-2014年),重点是制定会计准则框架。2014年,对(财务报表)用户需求的研究成为一项主要战略,并将继续成为董事会正当程序的关键组成部分。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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