PBE FRS 46 First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRS

  • Not-for-profit
  • Public Sector

Sets out the transitional provisions for first-time adopters of PBE Standards by Tier 1 and Tier 2 PBEs that previously applied NZ IFRS in any form.

  • PBE FRS 46 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)
  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018

Previous Versions

  • PBE FRS 46 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015