Tier 3 Public Sector Reporting Requirements
This page includes the standards and guidance material for public sector (PS) 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 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework
Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process
Tier 3: Optional Template and Guidance Notes for Applying PBE Simple Format Reporting – Accrual (Public Sector)