Do you work with public sector and not-for-profit entities and would like some training specific to the issues faced in your sector? While there is training available on for-profit accounting, public sector and not-for-profit entities have their own accounting standards and face their own challenges. This half day seminar will help you get up to date with current requirements and gain insights into specific accounting issues faced in public sector and not-for-profit accounting from our experienced team.

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This half day course has been developed to address some of the technical accounting issues faced by preparers of PBE Standard compliant financial statements.
We will cover new developments, considerations for mixed groups, common accounting issues we see in the public and not-for-profit sectors and some considerations for the future of financial reporting.

This course will cover:

  • Recent developments including changes in consolidation, impairment of revalued assets and financial instruments
  • Some common issues we see in the public and not-for-profit sectors and how to deal with these, including consolidation of trusts, services concession agreements and more
  • Differences between NZ IFRS and PBE Standards to be aware of and differences that need to be considered if your group contains for-profit entities


Roselea Paterson

Roselea is a senior manager in our Financial Advisory Services team. She works with a range of clients to assist with technical accounting, tax and a wide range of business issues.
Roselea has experience with a number of not-for-profit entities, helping with their year end accounting and liaising with audit teams. She helps a number of mixed groups with the transition between IFRS to PBE IPSAS reporting for their year end compliance.

Roselea enjoys working together with her clients to make complex accounting and year end reporting simple, less stressful and more useful.

Clive Brodie

Clive is a Director in PwC’s Accounting Consulting Services practice and is based in Wellington.  He has a strong track record in dealing with complex financial reporting issues.  For over 10 years in PwC’s Accounting Consulting Services and assurance practice he has advised clients on the application of accounting standards.  In addition, he spent over six years as a senior project manager for New Zealand Financial Reporting Standards Board and the New Zealand Accounting Standards Board working on local and international projects to develop accounting standards.

Clive is a member of PwC’s international accounting team focused on financial reporting in the public sector drawing on his experience to contribute the development of financial reporting internationally and regularly presents training on financial reporting requirements.

Over recent years, his clients have included The Treasury, various councils, the Ministry of Business Innovation and Employment, Housing New Zealand and the Reserve Bank.

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