PBE FRS 48

Service Performance Reporting

Establishes requirements for Tier 1 and Tier 2 public benefit entities to present service performance information.

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Nov 2017

    Date compiled to: 31 Aug 2020

Amendments

  • 2020 Amendments to PBE FRS 48 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted). The amendments defer the effective date of PBE FRS 48 until 1 January 2022.

    Date of issue: Aug 2020

Other related material

Guidance

  • Short guide on Service Performance Reporting - Key areas for Tier 1 & 2 public benefit entities to consider when applying PBE FRS 48 Service Performance Reporting

    Date of issue: Aug 2022

  • EG A10 – This version is effective for reporting periods beginning on or after 1 Jan 2022

    Date of issue: Dec 2019

  • Good Practice Performance (OAG)- Good practice examples of applying PBE FRS 48

Previous versions

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: 31 Aug 2020

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: 31 Jan 2019