We carry out user-needs research — deliberate, organised empirical research into the financial and non-financial information needs of the various users of XRB standards.

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Our research activity is based on one of our key objectives – to ensure that accounting and auditing & assurance standards are based on a user-needs approach.  

This enhances our understanding of user needs in New Zealand, and helps inform future decisions about the standards' frameworks and policy matters – both locally and in the international arena. 

In April 2014, the XRB Board published our strategic plan Giving Life to the User-Needs Framework.  

This sets out our strategic priorities for the five years from 1 July 2014 to 30 June 2019.  

This ensures the financial reports following those standards will provide information required by the users of them for accountability and decision-making purposes.  

The XRB plans to outsource research projects in the 2016–2019 period as outlined in this document: