PBE SFR-A (NFP) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)

  • Not-for-profit

Does Tier 3 apply?

You may apply this standard if your entity:

The standard simplifies financial reporting for not-for-profit public benefit entities eligible to report in accordance with this Tier 3 standard.

Need to apply Tier 4 (Cash accounting) instead? 

  • PBE SFR-A (NFP) – This version is effective for reporting periods beginning 1 Jan 2016

    Date of issue: Nov 2013 Date compiled to: 31 Dec 2015

Amendments

  • 2018 Omnibus Tier 3 and Tier 4 PBE Accounting Requirements – These amendments are effective for reporting periods beginning 1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018

Tier 3 (NFP) Reporting Templates

  • Template for PBE SFR-A (NFP) – Periods beginning on or after 1 Apr 2015 XLSX version

    Date of issue: Nov 2013
  • Template for PBE SFR-A (NFP) – Periods beginning on or after 1 Apr 2015 PDF version

    Date of issue: Nov 2013

Explanatory Guide

  • EG A5 (Updated Dec 2017) – Periods beginning on or after 1 Jan 2018 Tier 3: Optional template and associated guidance notes for applying public benefit entity simple format reporting - accrual (not-for-profit)

    Date of issue: Nov 2013

Previous versions - Tier 3 (NFP) standard, explanatory guides & templates

  • PBE SFR-A (NFP) – This version is effective for reporting periods beginning 1 Apr 2015

    Date of issue: Nov 2013 Date compiled to: 2 Oct 2014