Keeping up with PBE standards can be challenging, particularly as expectations around transparency and judgement continue to evolve. This practical refresher is designed to help not-for-profit finance professionals strengthen their approach, avoid common pitfalls, and apply key reporting requirements with greater confidence.
Key details
Date: Thursday 6 August 2026
Time: 10:00am – 11:30am
Format: Online (free)
This session is CPD eligible.
What you’ll get from the session
In this session, you’ll leave with:
- A clearer understanding of what effective service performance reporting looks like in practice
- Practical guidance on revenue recognition, including exchange vs non-exchange transactions
- Clarity on PBE combinations, and how to distinguish between different transaction types
- Insight into common pitfalls and how to avoid unnecessary rework during audit
- Confidence to apply stronger professional judgement in your financial reporting
We’ll cover:
- Service performance reporting: what good looks like. Explore how to develop meaningful service performance information, including selecting the right mix of output and outcome measures. See practical examples of stronger disclosures and how to move beyond boilerplate reporting.
- Revenue recognition: key areas of judgement. Refresh your understanding of exchange versus non-exchange transactions, with a focus on conditions versus restrictions and how these impact reporting outcomes.
- PBE combinations: getting the accounting right. Clarify the difference between acquisitions and amalgamations, and how to account for each appropriately. We’ll focus on understanding the substance of transactions and applying the correct treatment with confidence.
Who should attend
This session is suited to:
- Financial accountants
- Finance managers and leaders
- Auditors
- Anyone needing a refresher on key PBE reporting topics
Register now to secure your place.
Once registered, a member of our team will be in touch with further event details and a link to join the online session.
CPD attendance certificates will be issued to all attendees.
Presenters
Raphael Jankeeparsad
Technical Associate, Audit & Assurance
Raphael is a Chartered Accountant (South Africa) with over 15 years’ professional experience and is a former post‑graduate lecturer at various universities in South Africa. He is currently an Associate Director at BDO New Zealand and holds a Doctorate in Commerce. Raphael specialises in technical accounting opinions and solutions, develops IFRS guidance papers, and facilitates IFRS training on topical and new IFRS standards.
James Lindsay
Partner, Head of Financial Reporting Advisory
James leads BDO’s Financial Reporting Advisory team, supporting entities with the application of accounting standards and financial reporting disclosures. Over the past 15 years, he has held roles in both commercial and professional practice, including time with BDO’s global accounting standards department in London and as project lead for a major NZ entity adopting new accounting standards. James is known for bridging complex technical requirements with practical outcomes.