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Accounting Policies

Financial Forecasting and Reporting by the New Zealand Government complies with Public Sector PBE Accounting Standards (PBE Standards).

These standards are based largely on International Public Sector Accounting Standards (IPSAS). Because PBE Standards are principles based, judgment is still required in preparing financial forecasts and reports.

To ensure consistency in accounting treatment, and to provide support to entities submitting information for the purposes of the consolidated financial statements and forecasts, Treasury has prepared a set of Crown accounting policies and other guidance material. Listed below are links to these documents.

Other Items

  • Oct 2007 - Example of FRS-41 Disclosure for the FSG for Year Ending 30 June 2005
  • May 2005 - Am I a public benefit entity?
Last updated: 
Friday, 9 June 2017