PBE SFR-A (NFP)
Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)
This Standard has been superseded by the Tier 3 (NFP) Standard and no longer applies for periods beginning on or after 1 April 2024.
Only use this Standard for periods beginning before 31 March 2024.
If you are applying this Standard for a period beginning before 31 March 2024, you may do so if the entity:
- does not have public accountability;
- has expenses ≤$2 million*; and
- elects to be in Tier 3.
*the threshold has changed to $5 million for periods ending on or after 28 March 2024 - see Updated PBE Tier Sizes
This Standard, its related Explanatory Guidance and reporting templates, are effective for reporting periods as indicated below. Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .
Standard
Explanatory Guide
Reporting templates
XLSX version
PDF version
Amendments
Earlier versions
Note: All versions of documents with effective dates prior to the ones below have been archived.
Standard
Explanatory Guides
Reporting templates
XLSX version
PDF version