Not-for-profit standards

Not-for-profit

These current accounting standards and other pronouncements issued by the XRB Board or the NZASB must be applied by not-for-profit public benefit entities for periods beginning on or after 1 April 2015.

Tier 1 and 2

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Tier 3

  • XRB A1 Application of the Accounting Standards Framework
  • XRB A2 Standard XRB A2 Meaning of Specified Statutory Size Thresholds
  • PBE SFR-A (NFP) Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)
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Tier 4

  • XRB A1 Application of the Accounting Standards Framework
  • XRB A2 Standard XRB A2 Meaning of Specified Statutory Size Thresholds
  • PBE SFR-C (NFP) Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit)
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