Latest Updates

The following current accounting standards are new or have been updated:


PBE IPSAS 39

Employee Benefits

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of issue: May 2017 (New)


PBE IFRS 9

Financial Instruments

Not-for-profit Public Sector

Effective 1 Jan 2021
Date of issue: Jan 2017


PBE IPSAS 34

Separate Financial Statements

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of Issue: Jan 2017 (New)


PBE IPSAS 35

Consolidated Financial Statements

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of Issue Jan 2017 (New)


PBE IPSAS 36

Investments in Associates and Joint Ventures

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of Issue Jan 2017 (New)


PBE IPSAS 37

Joint Arrangements

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of Issue Jan 2017 (New)


PBE IPSAS 38

Disclosure of Interests in Other Entities 

Not-for-profit Public Sector

Effective 1 Jan 2019
Date of Issue Jan 2017 (New)


NZ IAS 40

Transfers of Investment Property (Amendments)

For-profit

Effective 1 Jan 2018
Date of issue: Feb 2017 (Updated)


NZ IFRIC 22

Foreign Currency Transactions and Advance Consideration 

For-profit

Effective 1 Jan 2018
Date of Issue: Feb 2017

Amendments