• Model Financial Statements

Model Financial Statements

These illustrative financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. They are not intended to address the particular circumstances of any particular individual or entity.

Model financial statement have been prepared for:

For-Profit

  31 December 2018 31 December 2017
Tier 1 A Tier 1 For-Profit Entity reporting under New Zealand equivalents to International Financial Reporting Standards A Tier 1 For-Profit Entity reporting under New Zealand equivalents to International Financial Reporting Standards
Tier 2 A Tier 2 For-Profit Entity reporting under New Zealand equivalents to International Financial Reporting Standards (Reduced Disclosure Regime) A Tier 2 For-Profit Entity reporting under New Zealand equivalents to International Financial Reporting Standards (Reduced Disclosure Regime)

 

Not-for-Profit

  31 December 2018 31 December 2017
Tier 1

A Tier 1 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards

 

A Tier 1 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards

 

Tier 2

A Tier 2 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards (Reduced Disclosure Regime)

 

A Tier 2 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards (Reduced Disclosure Regime)

 


A Tier 3 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards

A Tier 4 Public Benefit Entity (Not-For-Profit) reporting under Public Benefit Entity Standards

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