PBE FRS 46

First-time Adoption of PBE Standards by Entities Previously Applying NZ IFRS

Sets out the transitional provisions for first-time adopters of PBE Standards by Tier 1 and Tier 2 PBEs that previously applied NZ IFRS in any form.

  • Revocation of PBE FRS 46 – This revocation is effective for annual financial statements for periods beginning on or after
    1 Jan 2021 (early application permitted)

    Date of issue: Feb 2020

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  • PBE FRS 46 – This standard is revoked. The revocation is effective for reporting periods beginning on or after 1 Jan 2021

    Date of issue: Sept 2014

    Date compiled to: Jan 2020

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  • PBE FRS 46 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE FRS 48)

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  • PBE FRS 46 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IFRS 9)

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  • PBE FRS 46 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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  • PBE FRS 46 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

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  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

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  • PBE FRS 46 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards