Explanatory Guide (EG A4)

Tier 4: Optional Template and Guidance Notes for Applying PBE Simple Format Reporting – Cash (Public Sector)

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2022

    Date of issue: Dec 2013

    Date compiled to: Jan 2022

Previous versions

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Dec 2013

    Date compiled to: Jul 2018

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Dec 2013

    Date compiled to: Dec 2017