PBE Conceptual Framework

Establishes the concepts that are to be applied in developing Public Benefit Entity Standards (PBE Standards) applicable to the preparation and presentation of general purpose financial reports (GPFRs) of public benefit entities. 

• PBE Framework – This version is effective for reporting periods beginning on or after
  1 Apr 2015 Tier 1,2 & 3

  Date of issue: Oct 2014

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• Omnibus Amendments to NZ IFRS – This version is effective for reporting periods beginning on or after
  1 Feb 2015

  Date of issue: Feb 2014

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