Tier 1 & 2
Tier 1 and 2 Public Sector Standards
Tier 1 and Tier 2 Public sector public benefit entities must apply these current accounting standards and other pronouncements for periods beginning on or after 1 July 2014.
Click on the arrows below to see all standards, amendments, and explanatory guides.
XRB A1Application of the Accounting Standards Framework XRB A2Meaning of Specified Statutory Size Thresholds PBE IPSAS 1Presentation of Financial Reports PBE IPSAS 2Cash Flow Statements PBE IPSAS 3Accounting Policies, Changes in Accounting Estimates and Errors PBE IPSAS 4The Effects of Changes in Foreign Exchange Rates PBE IPSAS 5Borrowing Costs PBE IPSAS 9Revenue from Exchange Transactions PBE IPSAS 10Financial Reporting in Hyperinflationary Economies PBE IPSAS 11Construction Contracts PBE IPSAS 12Inventories PBE IPSAS 13Leases PBE IPSAS 14Events after the Reporting Date PBE IPSAS 16Investment Property PBE IPSAS 17Property, Plant and Equipment PBE IPSAS 19Provisions, Contingent Liabilities and Contingent Assets PBE IPSAS 20Related Party Disclosures PBE IPSAS 21Impairment of Non-Cash-Generating Assets PBE IPSAS 22 (PS)Disclosure of Information about the General Government Sector PBE IPSAS 23Revenue from Non-Exchange Transactions PBE IPSAS 26Impairment of Cash-Generating Assets PBE IPSAS 27Agriculture
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PBE IPSAS 28Financial Instruments: Presentation PBE IPSAS 29Financial Instruments: Recognition and Measurement PBE IPSAS 30Financial Instruments: Disclosures PBE IPSAS 31Intangible Assets PBE IPSAS 32Service Concession Arrangements: Grantor PBE IPSAS 34Separate Financial Statements PBE IPSAS 35Consolidated Financial Statements PBE IPSAS 36Investments in Associates and Joint Ventures PBE IPSAS 37Joint Arrangements PBE IPSAS 38Disclosure of Interests in Other Entities PBE IPSAS 39Employee Benefits PBE IPSAS 40PBE Combinations PBE IPSAS 41Financial Instruments PBE IFRS 4Insurance Contracts PBE IFRS 5Non-current Assets Held for Sale and Discontinued Operations PBE IFRS 9Financial Instruments PBE IFRS 17Insurance Contracts PBE IAS 12Income Taxes PBE IAS 34Interim Financial Reporting PBE FRS 42Prospective Financial Statements PBE FRS 43Summary Financial Statements PBE FRS 45Service Concession Arrangements: Operator PBE FRS 47First-time Adoption of PBE Standards PBE FRS 48Service Performance Reporting
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Explanatory Guide (EG A1)Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework Explanatory Guide (EG A2)Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process |
Explanatory Guide (EG A7)Tier 1 & 2: Materiality for Public Benefit Entities Explanatory Guide (EG A10)Service Performance Reporting
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