Public Benefit Entity Financial Reporting Standard 42

Prospective Financial Statements


View this Standard in the Standards Navigator

Establishes principles and specifies minimum disclosures for entities that present general purpose prospective financial statements.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE FRS 42 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

    Download
Standards and guidance