Public benefit entities (PBEs)
Current consultations
Proposed new revenue and transfer expense accounting standards for Tier 1 and Tier 2 PBEs – closes 1 December 2025. You can find more information on these EDs, including educational support material, on our website.
We are holding the following events to hear your feedback on these proposals:
Public sector
In-person roundtable for preparers in Wellington on 16 October 2025, 9:00am-11:00am. To register, please email accounting@xrb.govt.nz.
Virtual roundtable for preparers on 5 November 2025, 9:30am-11:00am. Please register here.
Virtual drop-in sessions on 4 and 10 November 2025. Please register for your preferred time here.
Not-for-profit sector
Virtual roundtable for preparers on 29 October 2025, 9:00am-11:00am. Please register here.
Virtual drop-in sessions on 6 and 12 November 2025. Please register for your preferred time here.
Amendments to PBE Standards: Specific IFRIC Interpretations – closes 1 December 2025.
In case you missed it
For-profit entities
Current consultations (submissions direct to IASB)
Upcoming event
Upcoming New Zealand Accounting Standards Board (NZASB) meeting
The next NZASB meeting is on Thursday 9 October 2025 – register to observe.