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. Find the Exposure Drafts PBE IPSAS 47 Revenue and PBE IPSAS 48 Transfer Expenses and support materials on our website. New Educational webcasts now available Appropriations under ED PBE IPSAS 47 & 48 — how appropriations interact with the proposals in the New Zealand environment; Applying the five-step revenue recognition model — a practical walkthrough for transactions with binding arrangements. Join an event to share your feedback Public sector - Virtual roundtable for preparers on 5 November 2025, 9:30am-11:00am - register here. Virtual drop-in sessions on 4 and 10 November 2025 - register here. Not-for-profit sector - Virtual drop-in sessions on 6 and 12 November 2025 - register here.
Amendments to PBE Standards: Specific IFRIC Interpretations – closes 1 December 2025. IPSASB 2025 Work Programme Consultation - Having set its overall strategy for the period 2024-2028, the IPSASB seeks to understand stakeholders’ greatest needs in relation to financial reporting projects, post-implementation reviews and sustainability and other reporting projects. Your input helps the XRB advocate for projects that address New Zealand’s needs and emerging transactions – consultation to XRB closes on 26 March 2026.
For-profit entitiesCurrent consultations |
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