Not-for-profit standards
Not-for-profit public benefit entities must apply these current accounting standards and other pronouncements issued by the XRB Board or the NZASB for periods beginning on or after 1 April 2015.
Tier 1 and Tier 2
See below: Amendments > Explanatory Guides >Standards
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XRB A1 Application of the Accounting Standards Framework
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XRB A2 Meaning of Specified Statutory Size Thresholds
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PBE IPSAS 1 Presentation of Financial Statements
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PBE IPSAS 2 Statement of Cash Flows
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PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
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PBE IPSAS 4 The Effects of Changes in Foreign Exchange Rates
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PBE IPSAS 5 Borrowing Costs
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PBE IPSAS 6 (NFP) Consolidated and Separate Financial Statements
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PBE IPSAS 7 Investments in Associates
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PBE IPSAS 8 Interests in Joint Ventures
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PBE IPSAS 9 Revenue from Exchange Transactions
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PBE IPSAS 10 Financial Reporting in Hyperinflationary Economies
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PBE IPSAS 11 Construction Contracts
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PBE IPSAS 12 Inventories
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PBE IPSAS 13 Leases
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PBE IPSAS 14 Events after the Reporting Date
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PBE IPSAS 16 Investment Property
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PBE IPSAS 17 Property, Plant and Equipment
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PBE IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets
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PBE IPSAS 20 Related Party Disclosures
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PBE IPSAS 21 Impairment of Non-Cash-Generating Assets
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PBE IPSAS 23 Revenue from Non-Exchange Transactions
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PBE IPSAS 25 Employee Benefits
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PBE IPSAS 26 Impairment of Cash-Generating Assets
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PBE IPSAS 27 Agriculture
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PBE IPSAS 28 Financial Instruments: Presentation
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PBE IPSAS 29 Financial Instruments: Recognition and Measurement
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PBE IPSAS 30 Financial Instruments: Disclosures
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PBE IPSAS 31 Intangible Assets
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PBE IPSAS 32 Service Concession Arrangements: Grantor
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PBE IPSAS 34 Separate Financial Statements
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PBE IPSAS 35 Consolidated Financial Statements
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PBE IPSAS 36 Investments in Associates and Joint Ventures
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PBE IPSAS 37 Joint Arrangements
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PBE IPSAS 38 Disclosure of Interests in Other Entities
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PBE IPSAS 39 Employee Benefits
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PBE IFRS 3 Business Combinations
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PBE IFRS 4 Insurance Contracts
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PBE IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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PBE IFRS 9 Financial Instruments
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PBE IAS 12 Income Taxes
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PBE IAS 34 Interim Financial Reporting
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PBE FRS 42 Prospective Financial Statements
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PBE FRS 43 Summary Financial Statements
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PBE FRS 45 Service Concession Arrangements: Operator
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PBE FRS 46 First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRS
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PBE FRS 47 First-time Adoption of PBE Standards by Entities other than those Previously Applying NZ IFRS
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PBE FRS 48 Service Performance Reporting
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A7) Tier 1 & 2: Materiality for public benefit entities
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Explanatory Guide (EG A8) Tier 1, 2, 3 & 4: Financial reporting by not-for-profit entities: The Reporting Entity
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Explanatory Guide (EG A9) Tier 1, 2 & 3: Financial reporting by not-for-profit entities: Identifying relationships
Tier 3
Standards
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PBE SFR-A (NFP) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A5) Tier 3: Applying PBE simple format reporting - Accrual (not-for-profit)
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Explanatory Guide (EG A8) Tier 1, 2, 3 & 4: Financial reporting by not-for-profit entities: The Reporting Entity
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Explanatory Guide (EG A9) Tier 1, 2 & 3: Financial reporting by not-for-profit entities: Identifying relationships
Tier 4
Explanatory Guides
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Explanatory Guide (EG A1) Tier 1, 2, 3 & 4: Application of the Accounting Standards Framework
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Explanatory Guide (EG A2) Tier 1, 2, 3 & 4: Overview of the accounting standard setting process
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Explanatory Guide (EG A6) Tier 4: Applying public benefit entity simple format reporting - cash (not-for profit)
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Explanatory Guide (EG A8) Tier 1, 2, 3 & 4: Financial reporting by not-for-profit entities: The Reporting Entity
