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Model financial statements: Crown Service Enterprise 2011/12

Here are model financial statements for the Crown Service Enterprise for the year ended 30 June 2012, prepared in accordance with New Zealand equivalents to International Financial Reporting Standards (NZ IFRS).

New public benefit entity (PBE) accounting standards came into effect on 1 July 2014. The new standards are available on the External Reporting Board’s website. Updated model financial statements prepared under the new PBE accounting standards are available here.

The model financial statements have been prepared to help guide Crown entities to prepare financial statements that comply with NZ IFRS. The model may also help in reducing the compliance costs of preparing NZ IFRS-compliant financial statements and contribute to an efficient financial statement audit.

The main updates to the model are explained on page 5 of the model financial statements.

Page last updated: 2 February 2015