Survey - Simple Format Reporting Standards  Post-Implementation Review

Introduction
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.
Answering the survey
You don't need to answer or comment on all the questions.
The required questions are marked with an asterisk (*).
Estimated time to complete
The survey should take you no longer than ten minutes depending on how much detail you want to include in your comments. 

You do not need to complete the survey in a single sitting, you can return later to edit your response using the same device and web browser. No survey will be complete, and no survey will be considered until it has been submitted.
Deadline
The survey closes on 31 March 2021. 
All responses received by this date will be considered by the NZASB.

You can find more information about the post-implementation review here

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