Notice Type
General Section
Notice Title

Issued Accounting Standard: 2015 Omnibus Amendments to PBE Standards (Notice No. 96)

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 2015 Omnibus Amendments to PBE Standards.

2015 Omnibus Amendments to PBE Standards:

  • applies to all Tier 1 and Tier 2 public benefit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law; and
  • applies to annual periods beginning on or after 1 January 2016, with early application permitted for not-for-profit public benefit entities; 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

Dated this 30th day of July 2015.

KIMBERLEY CROOK, Chair, New Zealand Accounting Standards Board.