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  • Public Sector Benefit Entity: Current PBE Standards

Current Standards (PBE Standards)

The “Summaries on a Page – Public Sector - Public Benefit Entities Standards” (“SOAPs PS PBEs”) have been compiled to assist the user with gaining a high-level overview of the respective Public Benefit Entities Standards (“PBE Standards”)). These SOAPs are applicable to Tier 1 and Tier 2 Public Sector Entities.


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 Change in Foreign Exchange Rates
PBE IPSAS 5 Borrowing Costs
PBE IPSAS 6 Consolidated and Separate Financial Statements
PBE IPSAS 7 Investment 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
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
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 IPSAS 34 Separate Financial Statements
PBE IPSAS 35 Consolidated Financial Statements
PBE IPSAS 36 Investments in Associates and Joint Ventures
PBE IPSAS 37 Joint Arrangements
PBE IPSAS 38 Disclosure of Interest in Other Entities
PBE IPSAS 39 Employee Benefits



PBE IFRS 3 Business Combinations
PBE IFRS 4 Insurance Contracts
PBE IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations




PBE IAS 12 Income Taxes                                                                               
PBE IAS 34 Interim Financial Reporting



PBE FRS 42 Prospective Financial Statements
PBE FRS 43 Summary Financial Statements
PBE FRS 45 Service Concession Arrangements - Operator
PBE FRS 46 First Time Adoption of PBE Standards by Entities Previously Applying NZ IFRSs
PBE FRS 47 First Time Adoption of PBE Standards by Entities other than those Previously Applying
PBE FRS 48 Service Performance Reporting