Notice Type
Secondary Legislation
Notice Title

Issued Accounting Standard: 2022 Omnibus Amendments to PBE Standards (Notice No. 199)

Notice is hereby given, pursuant to the Legislation Act 2019, that the New Zealand Accounting Standards Board of the External Reporting Board has issued 2022 Omnibus Amendments to PBE Standards.

2022 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 bylaw;
  • commences for annual financial statements covering periods beginning on or after 1 January 2023, with early application permitted; and
  • is secondary legislation for the purposes of the Legislation Act 2019.

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 at

Dated this 23rd day of June 2022.

CAROLYN CORDERY, Chair, New Zealand Accounting Standards Board.