Archived Public Benefit Entity standards
These accounting standards or amending standards issued on or after May 2013 either are no longer in force or have been compiled into the relevant standard.
You may need to apply them if you are preparing general purpose financial reports for your entity for the accounting period to which an archived standard relates.
Standards
PBE IPSAS 1
Presentation of Financial Statements
PBE IPSAS 2
Statement of Cash Flows
PBE IPSAS 3
Accounting Policies, Changes in Accounting Estimates and Errors
PBE IPSAS 4
The Effects of Changes in Foreign Exchange Rates
PBE IPSAS 5
Borrowing Costs
PBE IPSAS 6 (NFP)
Consolidated and Separate Financial Statements
PBE IPSAS 6 (PS)
Consolidated and Separate Financial Statements
PBE IPSAS 7
Investments in Associates
PBE IPSAS 8
Interests in Joint Ventures
PBE IPSAS 9
Revenue from Exchange Transactions
PBE IPSAS 10
Financial Reporting in Hyperinflationary Economies
PBE IPSAS 11
Construction Contracts
PBE IPSAS 12
Inventories
PBE IPSAS 13
Leases
PBE IPSAS 14
Events after the Reporting Date
PBE IPSAS 16
Investment Property
PBE IPSAS 17
Property, Plant and Equipment
PBE IPSAS 19
Provisions, Contingent Liabilities and Contingent Assets
PBE IPSAS 20
Related Party Disclosures
PBE IPSAS 21
Impairment of Non-Cash-Generating Assets
PBE IPSAS 22 (PS)
Disclosure of Information about the General Government Sector
PBE IPSAS 23
Revenue from Non-Exchange Transactions
PBE IPSAS 25
Employee Benefits
PBE IPSAS 26
Impairment of Cash-Generating Assets
PBE IPSAS 27
Agriculture
PBE IPSAS 28
Financial Instruments: Presentation
PBE IPSAS 29
Financial Instruments: Recognition and Measurement
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PBE IPSAS 30
Financial Instruments: Disclosures
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PBE IPSAS 31
Intangible Assets
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PBE IPSAS 32
Service Concession Arrangements: Grantor
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PBE IPSAS 34
Separate Financial Statements
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PBE IPSAS 35
Consolidated Financial Statements
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PBE IPSAS 36
Investments in Associates and Joint Ventures
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PBE IPSAS 37
Joint Arrangements
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PBE IPSAS 38
Disclosure of Interests in Other Entities
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PBE IPSAS 39
Employee Benefits
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PBE IPSAS 40
Establishes requirements for the classification of PBE combinations and the accounting for amalgamations and acquisitions.
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PBE IPSAS 41
Financial Instruments
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PBE IFRS 3
Business Combinations
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PBE IFRS 4
Insurance Contracts
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PBE IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
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PBE IFRS 9
Financial Instruments
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PBE IAS 12
Income Taxes
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PBE IAS 34
Interim Financial Reporting
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PBE FRS 42
Prospective Financial Statements
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PBE FRS 43
Summary Financial Statements
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PBE FRS 45
Service Concession Arrangements: Operator
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PBE FRS 46
First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRS
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PBE FRS 47
First-time Adoption of PBE Standards by Entities other than those Previously Applying NZ IFRS
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PBE SFR-A (NFP)
Public Benefit Entity Simple Format Reporting - Accrual (Not-for-profit)
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PBE SFR-C (NFP)
Public Benefit Entity Simple Format Reporting - Accrual (Not-for-profit)
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PBE SFR-A (PS)
Public Benefit Entity Simple Format Reporting - Accrual (Public Sector)
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PBE SFR-C (PS)
Public Benefit Entity Simple Format Reporting - Accrual (Public Sector)
Amendments
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Legislative Amendments
Amendments to Accounting Standards: Omnibus Amendments (Legislative Update)