Accounting Standards Review Board

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 (1533–1592)

    The technologist was the final guise of the white missionary, industrialization the last gospel of a dying race and living standards a substitute for a purpose in living.
    Max Frisch (1911–1991)

    Generally there is no consistent evidence of significant differences in school achievement between children of working and nonworking mothers, but differences that do appear are often related to maternal satisfaction with her chosen role, and the quality of substitute care.
    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)

    During depression the world disappears. Language itself. One has nothing to say. Nothing. No small talk, no anecdotes. Nothing can be risked on the board of talk. Because the inner voice is so urgent in its own discourse: How shall I live? How shall I manage the future? Why should I go on?
    Kate Millett (b. 1934)