Skip to content. | Skip to navigation.


Model Financial Statements under the PBE accounting standards

Our model financial statements under the PBE Accounting Standards can be found below.

Crown entities (Tier 1 and 2)

District health boards (Tier 1)

Government departments (Tier 1 and 2)

Local authorities (Tier 1 and 2)

For Tier 3 entities

Tertiary education institutions (Tier 1 and 2)

For Tier 4 entities (reserve boards and administering bodies)

For Tier 4 entities (cemeteries)

Page last updated: 26 November 2018