✨ Financial Reporting Standards
NEW ZEALAND GAZETTE, No. 64
23 MAY 2013
1793
General Section
External Reporting Board
Financial Reporting Act 1993
Notice of Direction as to Authoritative Support – Public Benefit Entities’ Framework (Notice No. 34)
The New Zealand Accounting Standards Board of the External Reporting Board hereby gives direction, pursuant to section 24(1)(d) of the Financial Reporting Act 1993, that the Public Benefit Entities’ Framework (PBE Framework) has authoritative support.
The PBE Framework may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.
Copies are also available on the XRB’s website
www.xrb.govt.nz
Dated this 20th day of May 2013.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.
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PBE Standards for Tier 1 and Tier 2 Public Sector Public Benefit Entities (Notice No. 35)
Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued the following suite of accounting standards:
- PBE IPSAS 1 Presentation of Financial Statements
- PBE IPSAS 2 Cash Flow Statements
- PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
- PBE IPSAS 4 The Effects of Changes in Foreign Exchange Rates
- PBE IPSAS 5 Borrowing Costs
- PBE IPSAS 6 Consolidated and Separate Financial Statements
- PBE IPSAS 7 Investments in Associates
- PBE IPSAS 8 Interests in Joint Ventures
- PBE IPSAS 9 Revenue from Exchange Transactions
- PBE IPSAS 10 Financial Reporting in Hyperinflationary Economies
- PBE IPSAS 11 Construction Contracts
- PBE IPSAS 12 Inventories
- PBE IPSAS 13 Leases
- PBE IPSAS 14 Events after the Reporting Date
- PBE IPSAS 16 Investment Property
- PBE IPSAS 17 Property, Plant and Equipment (including DRC guidance)
- PBE IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets
- PBE IPSAS 20 Related Party Disclosures
- PBE IPSAS 21 Impairment of Non-Cash-Generating Assets
- PBE IPSAS 22 Disclosure of Information about the General Government Sector
- PBE IPSAS 23 Revenue from Non-Exchange Transactions
- PBE IPSAS 25 Employee Benefits
- PBE IPSAS 26 Impairment of Cash-Generating Assets
- PBE IPSAS 27 Agriculture
- PBE IPSAS 28 Financial Instruments: Presentation
- PBE IPSAS 29 Financial Instruments: Recognition and Measurement
- PBE IPSAS 30 Financial Instruments: Disclosures
- PBE IPSAS 31 Intangible Assets
- PBE IPSAS 32 Service Concession Arrangements: Grantor
- PBE IFRS 3 Business Combinations
- PBE IFRS 4 Insurance Contracts
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NZ Gazette 2013, No 64
✨ LLM interpretation of page content
💰 Notice of Direction as to Authoritative Support – Public Benefit Entities’ Framework
💰 Finance & Revenue20 May 2013
Public Benefit Entities’ Framework, Authoritative Support, Financial Reporting Act 1993
- MICHELE EMBLING, Chair, New Zealand Accounting Standards Board
💰 PBE Standards for Tier 1 and Tier 2 Public Sector Public Benefit Entities
💰 Finance & RevenuePBE Standards, Tier 1, Tier 2, Public Sector, Public Benefit Entities