PBE SFR-A (PS)
Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)
Provides a simple format and sets out the requirements that Tier 3 public sector entities must follow when preparing performance reports (financial statements).
Does Tier 3 apply to you?
You may apply this standard if your entity:
- does not have public accountability ;
- has expenses ≤$2 million; and
- elects to be in Tier 3.
Click here to see if you can appy Tier 4 (Cash accounting) instead.
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 Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .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Note: All versions of documents with effective dates prior to the ones below have been archived.
Find archived versions here.
Standard
Explanatory Guides
Reporting templates
XLSX version
PDF version
- Financial Reporting Strategy
- Accounting Standards
- Audit and Assurance Standards
- Climate-related Disclosures
- COVID-19 Reporting implications