PBE FRS 42 Prospective Financial Statements

  • Not-for-profit
  • Public Sector

Establishes principles and specifies minimum disclosures for entities that present general purpose prospective financial statements.

  • PBE FRS 42 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)

Previous Versions

  • PBE FRS 42 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
  • PBE FRS 42 – 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