PBE SFR-A (PS)

Public Benefit Entity Simple Format Reporting - Accrual (Public Sector)

Provides a simple format and sets out the requirements that Tier 3 not-for-profit entities must follow when preparing performance reports (financial statements). 

Previous versions

Standard

  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Dec 2015

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  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2013

    Date compiled to: Sept 2014

    Download

  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2013

    Download

  • Amendments to PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jul 2014 Interests in Other Entities

    Date of issue: Sept 2014

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Explanatory Guide

  • EG A3 – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 3: Applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Jul 2014

    Download
Standards and guidance