Archived Explanatory Guides

This explanatory material has no legal status.

For-profit (FP)

  • EG A1 (updated Dec 2017) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework

    Date of issue: Apr 2016

    Download

  • EG A1 (FP Entities + PS PBEs + NFPs Update) – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 1, 2, 3 & 4: Accounting Standards Framework (For-profit entities plus public sector public benefit entities plus not-for-profit entities update)

    Date of issue: Feb 2014

    Download

  • EG A1 (FP Entities Update) – Periods beginning on or after
    1 Dec 2012 Tier 1 & 2: Accounting Standards Framework (for-profit entities update)

    Date of issue: Nov 2012

    Download

  • EG A1 (FP Entities + PS PBEs Update) – Periods beginning on or after
    1 Jul 2014 Tier 1, 2, 3 & 4: Accounting Standards Framework (for-profit entities plus public sector public benefit entities update)

    Date of issue: Feb 2014

    Download

  • EG A2 – This version is effective for reporting periods beginning on or after 1 Aug 2014

    Date of issue: Aug 2014

    Date compiled to: Dec 2017

    Download

  • Table of Differences Differences between Standards for tier 1 for-profit entities and tier 1 public benefit entities

    Date of issue: Mar 2014

    Download

Not-for-profit (NFP)

  • EG A1 (updated Dec 2017) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework

    Date of issue: Apr 2016

    Download

  • EG A1 (FP Entities + PS PBEs + NFPs Update) – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 1, 2, 3 & 4: Accounting Standards Framework (For-profit entities plus public sector public benefit entities plus not-for-profit entities update)

    Date of issue: Feb 2014

    Download

  • EG A1 (FP Entities + PS PBEs Update) – Periods beginning on or after
    1 Jul 2014 Tier 1, 2, 3 & 4: Accounting Standards Framework (for-profit entities plus public sector public benefit entities update)

    Date of issue: Feb 2014

    Download

  • EG A2 – This version is effective for reporting periods beginning on or after 1 Aug 2014

    Date of issue: Aug 2014

    Date compiled to: Dec 2017

    Download

  • EG A5 (Updated Dec 2017) – Periods beginning on or after
    1 Jan 2018 Tier 3: Optional template and associated guidance notes for applying public benefit entity simple format reporting - accrual (not-for-profit)

    Date of issue: Nov 2013

    Download

  • EG A6 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Dec 2013

    Date compiled to: Dec 2017

    Download

  • EG A7 – This version is effective for reporting periods beginning on or after 1 Apr 2015

    Date of issue: May 2014

    Date compiled to: Nov 2017

    Download

  • EG A8 – Periods beginning on or after 1 Jan 2018

    Date of issue: Nov 2017

    Download

  • EG A9 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Nov 2017

    Download

  • Table of Differences Differences between Standards for tier 1 for-profit entities and tier 1 public benefit entities

    Date of issue: Mar 2014

    Download

Public sector (PS)

  • EG A1 (updated Dec 2017) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework

    Date of issue: Apr 2016

    Download

  • EG A1 (FP Entities + PS PBEs + NFPs Update) – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 1, 2, 3 & 4: Accounting Standards Framework (For-profit entities plus public sector public benefit entities plus not-for-profit entities update)

    Date of issue: Feb 2014

    Download

  • EG A1 (FP Entities + PS PBEs Update) – Periods beginning on or after
    1 Jul 2014 Tier 1, 2, 3 & 4: Accounting Standards Framework (for-profit entities plus public sector public benefit entities update)

    Date of issue: Feb 2014

    Download

  • EG A2 – This version is effective for reporting periods beginning on or after 1 Aug 2014

    Date of issue: Aug 2014

    Date compiled to: Dec 2017

    Download

  • EG A3 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Tier 3: Applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Dec 2017

    Download

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Dec 2013

    Date compiled to: Dec 2017

    Download

  • EG A7 – This version is effective for reporting periods beginning on or after 1 Apr 2015

    Date of issue: May 2014

    Date compiled to: Nov 2017

    Download

  • Table of Differences Differences between Standards for tier 1 for-profit entities and tier 1 public benefit entities

    Date of issue: Mar 2014

    Download

  • Impact Assessment Tier 1 & 2: Public benefit entity standards impact assessment for public sector PBEs

    Date of issue: Nov 2013

    Download

  • IPSASB RPG 1 Tier 1 & 2: Reporting on the Long Term Sustainability of an Entity's Finances

    Download

  • IPSASB RPG 2 Tier 1 & 2: Financial Statement Discussion and Analysis

    Download
Standards