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 2023

Reporting Requirements for Tier 3 Not-for-Profit Entities

Applicable to accounting periods ending after 15 June 2023

PBE SFR-A (NFP) - Previous versions

Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)

 

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


Explanatory Guide (EG A5)

Tier 3: Optional Template and Guidance Notes for Applying PBE Simple Format Reporting – Accrual (Not-for-profit)


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


 

 

XRB A1 

Application of the Accounting Standards Framework

XRB A2

Meaning of Specified Statutory Size Thresholds