IPSAS Checklist v10 - FINAL - Deloitte 2026

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The document is a PBE Standards disclosure checklist prepared by Deloitte New Zealand for Tier 1 and Tier 2 Public Benefit Entities (PBEs) for reporting periods ending June 30, 2015. It serves as a guide to help entities comply with the Public Benefit Entity Accounting Standards (PBE Standards) by outlining presentation and disclosure requirements. The checklist includes details on accounting standards frameworks, definitions of public accountability, and specific requirements for various financial statements, including disclosures related to assets, liabilities, revenue, expenses, and other financial information relevant to PBEs.

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Click 'Get Form' to open the IPSAS Checklist v10 - FINAL - Deloitte in our platform.
Begin by entering your reporting entity name and year-end date in the designated fields at the top of the checklist.
Review each section of the checklist, which includes references to PBE Standards. For each requirement, check the corresponding box indicating whether it is met (Yes), not met (No), or not applicable (N/a).
Utilize the description column to understand what is required for each standard. If needed, refer to the actual PBE Standards for detailed guidance.
As you complete each section, ensure that any additional notes or comments are added in the provided space for clarity and future reference.
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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is the purpose of a disclosure?

Proper disclosure by corporations makes customers, investors, and analysts aware of pertinent information. Companies often place disclosures that protect them if their financial forecasts change with economic conditions.

What is the purpose of the GAAP checklist?

The checklists are intended to assist entities in evaluating their compliance with U.S. GAAP and SEC rules and regulations.

What is the checklist of disclosure?

A disclosure checklist helps you ensure that the entire financial disclosure process flows smoothly and includes every piece of information it needs to. When creating your checklist, it is important to check what regulations your company falls under and include those requirements as a part of your tool.

What is a GAAP disclosure checklist?

Disclosure Checklist is designed for public, private and nonprofit organizations of various sizes. It can provide multiple checklist variations so you can address specific entity reporting, from US GAAP and IFRS to employee benefit plans and insurance statutory reporting.

What is an example of a disclosure?

I hereby certify that, to the best of my knowledge, neither I (including any member of my immediate family) nor any individual or entity with whom or wijt h which I have a significant working relationship have (has) received something of value from a commercial party related directly or indirectly to the subject of