Accounting Standards Review Board (ASRB) is a body set up to review and approve financial reporting standards in New Zealand. It was formed by the Financial Reporting Act of 1993
ASRB can have between four to seven members. The Governor General of New Zealand on the recommendation of the Minister of Commerce appoints the members by virtue of their knowledge and experience in law, finance, business, economics and accounting.
Famous quotes containing the words accounting, standards, review and/or board:
“I, who am king of the matter I treat, and who owe an accounting for it to no one, do not for all that believe myself in all I write. I often hazard sallies of my mind which I mistrust.”
—Michel de Montaigne (15331592)
“Measured by any standard known to scienceby horse-power, calories, volts, mass in any shape,the tension and vibration and volume and so-called progression of society were full a thousand times greater in 1900 than in 1800;Mthe force had doubled ten times over, and the speed, when measured by electrical standards as in telegraphy, approached infinity, and had annihilated both space and time. No law of material movement applied to it.”
—Henry Brooks Adams (18381918)
“Americans have internalized the value that mothers of young children should be mothers first and foremost, and not paid workers. The result is that a substantial amount of confusion, ambivalence, guilt, and anxiety is experienced by working mothers. Our cultural expectations of mother and realities of female participation in the labor force are directly contradictory.”
—Ruth E. Zambrana, U.S. researcher, M. Hurst, and R.L. Hite. The Working Mother in Contemporary Perspectives: A Review of Literature, Pediatrics (December 1979)
“What happens in a strike happens not to one person alone.... It is a crisis with meaning and potency for all and prophetic of a future. The elements in crisis are the same, there is a fermentation that is identical. The elements are these: a body of men, women and children, hungry; an organization of feudal employers out to break the back of unionization; and the government Labor Board sent to negotiate between this hunger and this greed.”
—Meridel Le Sueur (b. 1900)