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Standards in issue

Accounting standards developed by the FRC or, previously, by the ASB are contained in 'Financial Reporting Standards' (FRSs). Soon after it started its activities, the ASB adopted the standards issued by the ASC, so that they also fall within the legal definition of accounting standards. These are designated 'Statements of Standard Accounting Practice' (SSAPs). Whilst some of the SSAPs have been superseded by FRSs, some remain in force.

Financial Reporting Standards in hard copy can be obtained from

Please click on the links below to access all Standards currently in issue:

The issue of or amendment to a standard may result in consequential amendments to other standards already in issue.  The following documents are of the standards as originally issued and do not incorporate any consequential amendments that may have been made.

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