Tier 3 Not-For-Profit Reporting Requirements
This page includes the standards and guidance material for not-for-profit (NFP) entities that are permitted to prepare annual performance reports (also known as financial statements) in accordance with Tier 3 reporting requirements as issued by the XRB.
Click on the arrows below to see all standards and explanatory guides.
Tier 3 (NFP) Standard - Issued May 2023Reporting Requirements for Tier 3 Not-for-Profit Entities This Standard is applicable for accounting periods beginning or after 1 April 2024 Early application is permitted for accounting periods ending after 15 June 2023 |
Previous versions - PBE SFR-A (NFP)Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit) This Standard no longer applies for accounting periods beginning on or after 1 April 2024 |
Explanatory Guide (EG A1)Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework Explanatory Guide (EG A2)Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process
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Explanatory Guide (EG A8)Tier 1, 2, 3 & 4: Financial Reporting by Not-for-profit entities: The Reporting Entity Explanatory Guide (EG A9)Tier 1, 2 & 3: Financial Reporting by Not-for-profit Entities: Identifying Relationships for Financial Reporting Purposes
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