Public sector standards

Public Sector

These current accounting standards and other pronouncements issued by the XRB Board or the NZASB must be applied by public sector public benefit entities for periods beginning on or after 1 July 2014.

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 (PS) Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)
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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 (PS) Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit)
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