Issued Accounting Standard: Updated PBE Tier Sizes (Notice No. 229)
Notice is hereby given, pursuant to the Legislation Act 2019, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Updated PBE Tier Sizes (“Standard”).
Updated PBE Tier Sizes:
The accounting periods in relation to which this amending Standard commences to apply are those accounting periods following, and including, the first accounting period for the entity that ends on or after 28 March 2024.
Copies of this Standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website at www.xrb.govt.nz.
Dated this 29th day of February 2024.
MICHELE EMBLING, Chair, External Reporting Board.