Explanatory Guide (EG A3) Tier 3: Applying PBE simple format reporting - Accrual (Public Sector)

  • Public Sector
  • EG A3 (Updated Jul 2018) – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted) Tier 3: Optional template and associated guidance notes for applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013 Date compiled to: 12 Jul 2018

Previous version

  • EG A3 – This version is effective for reporting periods beginning on or after 1 Jan 2018 Tier 3: Applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013 Date compiled to: 31 Dec 2017