XRB ED 2018
2018 Amendments to XRB A1 Appendix A
When is an entity a public benefit entity?
These proposals are relevant for for-profit entities and public benefit entities (PBEs)—both not-for-profit and public sector entities.
The XRB has issued ED 2018 Amendments to XRB A1 Appendix A (When is an Entity a Public Benefit Entity?)
The main proposals in the ED are:
- the inclusion of more guidance on the definition of a PBE;
- the identification of indicators that an entity considers in determining whether it is a PBE or a for-profit entity, some of which are new; and
- revised illustrative examples.
We encourage you to read the Exposure Draft and comment on the proposals.
Commenting on the Proposal
Send your comments—both formal and informal—by 29 March 2019 to the XRB using the secure online form below.
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