Complete information about the Reporting Standards for Not-For-Profit Entities After 1 April 2015 is available from the XRB (External Reporting Board) website.
There are a lot of links and documents on the above website and it can be difficult to locate the right ones without a lot of searching. Links to the principal documents and downloads that will be useful for Tier 3 and Tier 4 entities are listed below.
(Tier 4 – Registered NZ Charities with annual operating payments less than $125,000 that use cash accounting; Tier 3 – Charities with annual expenses more than $125,000 but less than $2 million and small charities with annual operating payments less than $125,000 that choose to use accrual accounting.)
Links to Documents and Downloads
The Full Standard: External Reporting Board Standard A1