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.

Year End Accounting Policies

• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2022
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2021
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2020
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2019
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2018
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2017
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Year Ended 30 June 2016
• Discount Rates and CPI Assumptions for Accounting Valuation Purposes​

Forecast Accounting Policies

• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Half Year Economic and Fiscal Update 2022
• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Budget Economic and Fiscal Update 2022
• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Half Year Economic and Fiscal Update 2021
• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Budget Economic and Fiscal Update 2021
• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Half Year Economic and Fiscal Update 2020
• Accounting Policies for the Forecast Financial Statements of the Government of New Zealand for the Budget Economic and Fiscal Update 2020
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Half Year Economic and Fiscal Update 2018
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Budget Economic and Fiscal Update 2018
• Accounting Policies for the Financial Statements of the Government of New Zealand for the Half Year Economic and Fiscal Update 2016