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Model Financial Statements: District Health Boards 2017/18

Information on public benefit entity accounting standards

This 2018 update to the model financial statements focuses on improving the presentation and disclosure of financial statements. Recently, a number of private and public sector organisations have made significant changes to the presentation of their financial statements to improve communication to readers. In this model, we have applied some of this evolving good practice, such as merging accounting policies into the relevant notes and improving disclosures of judgements, estimates, and uncertainties.

We would encourage district health boards to review their external reporting and challenge themselves on what they can do to improve.

Here are model financial statements for district health boards:

You are welcome to download a PDF copy from the link on the right-hand side of this page.

Page updated: 4 July 2018