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 standard is revoked. The revocation is effective for reporting periods beginning on or after 1 Jan 2021

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2020

Amendments

  • Revocation of PBE FRS 46 – This revocation is effective for annual financial statements for periods beginning on or after
    1 Jan 2021 (early application permitted)

    Date of issue: Feb 2020

Previous Versions

  • PBE FRS 46 – 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)
  • 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)