Public sector standards
Public sector public benefit entities must apply these current accounting standards and other pronouncements issued by the XRB Board or the NZASB for periods beginning on or after 1 July 2014.
Tier 1 and 2
Standards
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XRB A1 Application of the Accounting Standards Framework
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XRB A2 Meaning of Specified Statutory Size Thresholds
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PBE IPSAS 1 Presentation of Financial Statements
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PBE IPSAS 2 Statement of Cash Flows
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PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
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PBE IPSAS 4 The Effects of Changes in Foreign Exchange Rates
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PBE IPSAS 5 Borrowing Costs
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PBE IPSAS 6 (PS) Consolidated and Separate Financial Statements
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PBE IPSAS 7 Investments in Associates
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PBE IPSAS 8 Interests in Joint Ventures
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PBE IPSAS 9 Revenue from Exchange Transactions
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PBE IPSAS 10 Financial Reporting in Hyperinflationary Economies
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PBE IPSAS 11 Construction Contracts
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PBE IPSAS 12 Inventories
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PBE IPSAS 13 Leases
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PBE IPSAS 14 Events after the Reporting Date
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PBE IPSAS 16 Investment Property
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PBE IPSAS 17 Property, Plant and Equipment
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PBE IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets
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PBE IPSAS 20 Related Party Disclosures
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PBE IPSAS 21 Impairment of Non-Cash-Generating Assets
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PBE IPSAS 22 (PS) Disclosure of Information About the General Government Sector
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PBE IPSAS 23 Revenue from Non-Exchange Transactions
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PBE IPSAS 25 Employee Benefits
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PBE IPSAS 26 Impairment of Cash-Generating Assets
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PBE IPSAS 27 Agriculture
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PBE IPSAS 28 Financial Instruments: Presentation
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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 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 FRS 48 Service Performance Reporting
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A7) Tier 1 & 2: Materiality for public benefit entities
Tier 3
Standards
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PBE SFR-A (PS) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A3) Tier 3: Applying PBE simple format reporting - Accrual (Public Sector)
Tier 4
Standards
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PBE SFR-C (PS) Tier 4: Public Benefit Entity Simple Format Reporting – Cash (Public Sector)
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A4) Tier 4: Applying PBE simple format reporting - Cash (Public Sector)
