PBE FRS 43 Summary Financial Statements

  • Not-for-profit
  • Public Sector

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with PBE Standards.

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)

Previous Versions

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38)
  • PBE FRS 43 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2018