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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Amendments to the Fair Value Option for Investments in Associates and Joint Ventures - Proposed amendments to IAS 28
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Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7
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IPSASB 2025 Work Programme Consultation
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Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014
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Closed for comment
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- Auditing and assurance standards open for consultation
- Climate standards open for consultation