Model financial statements and commentary
We've prepared these model financial statements and commentary pages to help public organisations provide essential information to the users of financial statements.
The models include our latest thinking on meeting financial reporting and legislative requirements.
Using public-benefit entity (PBE) accounting standards
| Crown entity (tier 1 and 2) | Tertiary education institution (tier 1 and 2) |
| Government department (tier 1 and 2) | Council-controlled organisation (tier 3) |
| District health board (tier 1) | Administration body and reserve board (tier 4) |
| Local authority (tier 1 and 2) | Cemetery trust (tier 4) |
Using for-profit reporting standards
To learn more about public-benefit entities, for-profit reporting, and the four tiers, see www.xrb.govt.nz/standards/accounting-standards.
Page last updated: 31 July 2024