Background and Scope
The New Zealand Accounting Standards Board (NZASB) is carrying out a post-implementation review of the Simple Format Reporting Standards applied by Tier 3 and Tier 4 public benefit entities.
As part of this review we are seeking feedback on the Tier 3 and Tier 4 standards, performance report templates, and guidance notes available on the XRB website. The NZASB’s aim is to get as much feedback as possible from a wide range of people. This survey is expected to provide valuable insight into how the Tier 3 and Tier 4 standards are working.
The questions in this survey are designed to find out which parts of the Tier 3 and Tier 4 standards are working well and which parts could be improved.
The question of who is required to report is outside the scope of this review because the XRB does not decide who is required to report using XRB standards.