Public Benefit Entity Financial Reporting Standard 48

Service Performance Reporting


View this Standard in the Standards Navigator

 

Standard and amendments

Guidance material

 

Establishes requirements for Tier 1 and Tier 2 public benefit entities to present service performance information.

Applicable for reporting periods as indicated. 

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Nov 2017

    Date compiled to: Aug 2020

    Download

Amendments

  • 2020 Amendments to PBE FRS 48 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted). The amendments defer the effective date of PBE FRS 48 until 1 January 2022.

    Date of issue: Aug 2020

    Download

Previous versions

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: Aug 2020

    Download

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: Jan 2019

    Download
Standards and guidance