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 things a man has to have are hope and confidence in himself against odds, and sometimes he needs somebody, his pal or his mother or his wife or God, to give him that confidence. He’s got to have some inner standards worth fighting for or there won’t be any way to bring him into conflict. And he must be ready to choose death before dishonor without making too much song and dance about it. That’s all there is to it.”
—Clark Gable (1901–1960)
“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)
“And they heaved a mighty breath, every soul on board but me,
As they saw her nose again pointing handsome out to sea;
But all that I could think of, in the darkness and the cold,
Was just that I was leaving home and my folks were growing old.”
—Robert Louis Stevenson (1850–1894)