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.