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ACRONYMS

AASB AcSB AOSSG ASB ASIC ASRB AUASB ED EG EQC EU FASB FDR FMA FRA FRC FRO FRS FRSB GAAP GBE GPFR IAS IASC IASB ICAS IFAC IFRIC Australian Accounting Standards Board (NZASB Counterpart) Canadian Accounting Standards Board Asian-Oceanian Standard-Setting Group UK Accounting Standards Board Australian Securities and Investments Commission Accounting Standards Review Board (replaced by XRB) Australian Auditing and Assurance Standards Board (NZAuASB Counterpart) Exposure Draft Explanatory Guide Earthquake Commission European Union Financial Accounting Standards Board - USA Framework for Differential Reporting (incorporated in Standard XRB A1 and EG 1 Overview of Accounting Standards) Financial Markets Authority Financial Reporting Act 1993 Australian Financial Reporting Council (XRB Board Counterpart) Financial Reporting Order Financial Reporting Standards domestic NZ standards Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants (replaced by NZASB) Generally Accepted Accounting Practice Government Business Enterprise General Purpose Financial Reports International Accounting Standard (issued by the IASC) International Accounting Standards Committee (replaced by the IASB) International Accounting Standards Board Institute of Chartered Accountants of Scotland International Federation of Accountants (a) (b) IFRS (a) International Financial Reporting Interpretations Committee (former name of the IFRS Interpretations Committee) Interpretations issued by the IFRS Interpretations Committee The full suite of International Financial Reporting Standards, comprising IFRS standards, IAS standards, IFRIC interpretations, SIC Interpretations Specific IFRS standards

(b) IFRS for SMEs

International Financial Reporting Standard for Small and Medium-sized


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entities IMF IPSAS IPSASB ISA ISRE ITC MED MED Document MOU NFP NFP Application NZASB NZAuASB NZ IAS NZICA NZ IFRIC NZ IFRS International Monetary Fund International Public Sector Accounting Standards International Public Sector Accounting Standards Board International Standards on Auditing International Standards on Review Engagements Invitation to Comment Ministry of Economic Development Statutory Framework for Financial Reporting, Ministry of Economic Development. Trans-Tasman Memorandum of Understanding on the Co-ordination of Business Law Not-for-profit IPSAS modified for application in the not-for-profit sector New Zealand Accounting Standards Board New Zealand Auditing and Assurance Standards Board New Zealand equivalent to an International Accounting Standard New Zealand Institute of Chartered Accountants New Zealand equivalent to an IFRS Interpretations Committee Interpretation (a) The full suite of New Zealand equivalents to International Financial Reporting Standards, comprising IFRS standards, IAS standards, IFRIC interpretations, SIC Interpretations New Zealand equivalent to an IFRS

(b) NZ IPSAS NZ Preface

New Zealand equivalents to International Public Sector Accounting Standards New Zealand Preface to New Zealand equivalents to International Financial Reporting Standards and Financial Reporting Standards (incorporated in Standard XRB A1 and EG 1 Overview of Accounting Standards) New Zealand equivalent to a Standards Interpretation Committee Interpretation Office of the Auditor-General Organisation for Economic Co-operation and Development Public Benefit Entity Canadian Public Sector Accounting Board Professional Standards Board of the New Zealand Institute of Chartered Accountants (partly replaced by NZAuASB) Reduced Disclosure Regime Single Economic Market Simple Format Reporting
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NZ SIC OAG OECD PBE PSAB PSB RDR SEM SFR

SIC SOE SORP

Standards Interpretation Committee (precursor to the IFRS Interpretations Committee) State Owned Enterprise UK Statement of Recommended Practice. The most relevant one is the Accounting and Reporting by Charities SORP issued by the UK Charities Commission. Statements of Standard Accounting Practice (issued under old GAAP) Trans-Tasman Accounting and Auditing Standards Advisory Group External Reporting Board

SSAP TTAASAG XRB

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