General standards and explanatory guides Current Framework
- For-profit
- Not-for-profit
- Public Sector
- Archived
These general standards and explanatory guides issued after 30 November 2012 have been compiled or replaced.
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EG A1 (FP Entities + PS PBEs Update) – Periods beginning on or after
1 Jul 2014 Tier 1, 2, 3 & 4: Accounting Standards Framework (for-profit entities plus public sector public benefit entities update) -
EG A1 (FP Entities Update) – Periods beginning on or after
1 Dec 2012 Tier 1 & 2: Accounting Standards Framework (for-profit entities update) -
Amendments to Standard XRB A2 Meaning of Specified Statutory Size Thresholds Compiled to XRB A2 to 25 June 2015
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Amendments to XRB A1 Accounting Standards Framework: Omnibus Amendments (Legislative Update) Compiled to relevant standards
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XRB A1 - Accounting Standards Framework (For-Profit Entities plus Public Sector Public Benefit Entities plus Not-For-Profit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014
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EG A2 - Explanatory Guide: Overview of Accounting Standards Process Replaced by EG A2 issued Aug 2014
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XRB A1 - Accounting Standards Framework (For-Profit Entities plus Public Sector Public Benefit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014
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XRB A1 - Accounting Standards Framework (For-profit Entities Update) Replaced by XRB A1 compiled to 31 Mar 2014
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Consequential amendments from XRB A1 Amendments to For-profit Accounting Standards as a Consequence of XRB A1 and Other Amendments