PBE FRS 48 Service Performance Reporting

  • Not-for-profit
  • Public Sector

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

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

    Date of issue: Nov 2017 Date compiled to: 31 Aug 2020

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

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: 31 Aug 2020
  • 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: 31 Jan 2019