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)
“Barbarism is the absence of standards to which appeal can be made.”
—José Ortega Y Gasset (18831955)
“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)
“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)