PBE FRS 47
First-time Adoption of PBE Standards by Entities other than those Previously Applying NZ IFRS
Sets out requirements for first-time adopters of PBE Standards by Tier 1 and Tier 2 PBEs that previously did not apply any form of NZ IFRS.
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications