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Accounting Policies

Page updated 12 Mar 2018

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.

Documents are available in Adobe PDF format only. HTML versions can be supplied on request by Information Services at the Treasury. Using PDF Files
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