PBE FRS 46
First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRS
Sets out the transitional provisions for first-time adopters of PBE Standards by Tier 1 and Tier 2 PBEs that previously applied NZ IFRS in any form.
Amendments
Previous versions
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications