Public Benefit Entity Financial Reporting Standard 47

First-time Adoption of PBE Standards


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Sets out requirements for first-time adopters of PBE Standards.

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

  • PBE FRS 47 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

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Previous versions

  • PBE FRS 47 – This version is effective for reporting periods beginning on or after
    1 Jan 2023 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022 (excludes PBE IFRS 17)

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