Explanatory Guides - old

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 Tier 1, 2, 3 & 4: Overview of the accounting standard setting process

  Date of issue: Aug 2014 Date compiled to: 31 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 Tier 1, 2, 3 & 4: Overview of the accounting standard setting process

  Date of issue: Aug 2014 Date compiled to: 31 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 Tier 4: Optional template and associated guidance notes for applying public benefit entity simple format reporting - Cash (Not-for profit)

  Date of issue: Dec 2013 Date compiled to: 31 Dec 2017

  Download

• EG A7 – This version is effective for reporting periods beginning on or after
  1 Apr 2015 Tier 1 & 2: Materiality for public benefit entities

  Date of issue: May 2014 Date compiled to: 30 Nov 2017

  Download

• EG A8 – Periods beginning on or after
  1 Jan 2018 Tier 1, 2, 3 & 4: Financial reporting by not-for-profit entities: The Reporting Entity

  Date of issue: Nov 2017

  Download

• EG A9 – Periods beginning on or after
  1 Jan 2018 Tier 1, 2 & 3: Financial reporting by not-for-profit entities: identifying relationships for financial reporting purposes

  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 Tier 1, 2, 3 & 4: Overview of the accounting standard setting process

  Date of issue: Aug 2014 Date compiled to: 31 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: 31 Dec 2017

  Download

• EG A4 – This version is effective for reporting periods beginning on or after
  1 Jan 2018 Tier 4: Applying public benefit entity simple format reporting - Cash (Public Sector)

  Date of issue: Dec 2013 Date compiled to: 31 Dec 2017

  Download

• EG A7 – This version is effective for reporting periods beginning on or after
  1 Apr 2015 Tier 1 & 2: Materiality for public benefit entities

  Date of issue: May 2014 Date compiled to: 30 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