Public Benefit Entity Financial Reporting Standard 43

Summary Financial Statements


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

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020

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