Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Public Benefit Entity Simple Format Reporting Standard - Cash (Public Sector).
Public Benefit Entity Simple Format Reporting Standard - Cash (Public Sector):
- applies to Tier 4 public sector public benefit entities, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
- applies to annual reporting periods beginning on or after 1 July 2014; and
- is a disallowable instrument for the purposes of the Legislation Act 2012.
Copies of the standard 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 3rd day of December 2013.
MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.