PBE Financial Instruments
NZASB ED 2018-5
NZASB ED 2018-6
Tier 1 and Tier 2
Access the Consultation Documents
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ITC PBE Financial InstrumentsFile size: 876 KB
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ED 2018-5 PBE IPSAS 41 - CleanFile size: 3.9 MB
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ED 2018-5 PBE IPSAS 41-Marked-upFile size: 8.1 MB
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ED 2018-6 Effective Date of PBE IFRS 9File size: 466 KB
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In Summary - PBE Financial InstrumentsFile size: 700 KB
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IPSAS 41 (issued August 2018)File size: 4.5 MB
Submissions received by the NZASB
Submissions closed on 28 February 2019
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Accounting Standards open for consultation
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Closed for comment
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ED PBE IPSAS 47 Revenue
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Closed for comment - Archive
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Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18
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Definition of Material (IPSASB)
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Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
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2025 Amendments to XRB A1 Application of the Accounting Standards Framework
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ED PBE IPSAS 48 Transfer Expenses
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Proposed new revenue and transfer expense accounting requirements for PBEs
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- Auditing and Assurance Standards open for consultation
- Climate Standards open for consultation