Public sector standards

  • Public Sector

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

Explanatory Guides

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Tier 3

Standards

  • XRB A1 Application of the Accounting Standards Framework
  • XRB A2 Meaning of Specified Statutory Size Thresholds
  • PBE SFR-A (PS) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)

Explanatory Guides

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Tier 4

Standards

  • XRB A1 Application of the Accounting Standards Framework
  • XRB A2 Meaning of Specified Statutory Size Thresholds
  • PBE SFR-C (PS) Tier 4: Public Benefit Entity Simple Format Reporting – Cash (Public Sector)

Explanatory Guides

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