PBE FRS 42

Prospective Financial Statements

Establishes principles and specifies minimum disclosures for entities that present general purpose prospective financial statements.

  • PBE FRS 42 – 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 42 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

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  • PBE FRS 42 – 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 42 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

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  • PBE FRS 42 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Date compiled to: Feb 2014

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  • Amendments to PBE FRS 42 Compiled in PBE FRS 42

    Date of issue: Aug 2013

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  • PBE FRS 42 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards