Skip to main content

Financial reporting resources for for-profit entities

New Zealand has a multi-standards accounting framework which applies when financial statements are required to be prepared under legislation. Standards for for-profit entities are based on International Financial Reporting Standards (IFRSs) and standards for public benefit entities (PBEs) are based on International Public Sector Accounting Standards (IPSASs).

The following documents have been prepared to assist you in understanding the legislative framework and accounting standards applicable to for-profit entities:

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey