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

PS PBE	Name
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 IPSAS 40	PBE Combinations
PBE IPSAS 41	Financial Instruments

PBE IFRS

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

PBE IAS

PBE IAS 12	Income Taxes
PBE IAS 34	Interim Financial Reporting

PBE FRS

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

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