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 2021 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2021

Previous version

  • PBE FRS 42 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)