Technical publications

Navigating the changes to PBE IPSAS for Not for Profits

The requirements of Public Benefit Entities International Public Sector Accounting Standards (PBE IPSAS) for Not for Profit reporting entities are continuing to change. Navigating the Changes to PBE IPSAS for Not for Profits gives chief financial officers, and audit and risk committee members a high-level awareness of these recent changes to PBE IPSAS. It covers both brand new standards, and changes that have been made to existing ones.

What’s in our 2018 edition?

The March 2018 edition of the publication contains all the changes to PBE IPSAS affecting Not for Profits that have been published by the New Zealand Accounting Standards Board. In particular this edition covers four new standards affecting the preparation of Group financial statements and summarises what is contained in PBE FRS 48 Service Performance Measurement.

Effective dates of new standards

The publication lists all the changes that will affect the preparation of financial statements from 31 March 2018 and beyond, their effective dates and whether or not early application is permitted. 

Identifying the commercial significance of the changes

For new standards covered in this publication, we have considered its operational implications. This assessment focuses on two questions:

  • How many entities will be affected?
  • What will be the impact on affected entities?

A traffic light system indicates our assessment of the answers to these questions.

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