PBE SFR-A (PS)

This Standard has been superseded by the Tier 3 (PS) Standard and no longer applies for periods beginning on or after 1 April 2024.

Only apply this Standard to periods beginning before 31 March 2024.

If you are applying this Standard for a period beginning before 31 March 2024, you may do so if the entity:

* The threshold has changed to $5 million for periods ending on or after 28 March 2024 - see Updated PBE Tier Sizes

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  Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .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

  • PBE SFR -A (PS) – This version is effective for reporting periods beginning on or after 1 Jan 2022 (superseded by the Tier 3 PS Standard for periods beginning on or after 1 April 2024)

    Date of issue: Jan 2013

    Date compiled to: Jan 2021

    Download

Explanatory Guide

  • EG A3 – This version is effective for reporting periods beginning on or after 1 Jan 2019

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

Reporting templates

    XLSX version

  • Template for PBE SFR-A (PS) – Use for reporting periods beginning on or after
    1 Jan 2019 (early use permitted)

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

    • PDF version

  • Template for PBE-SFR-A (PS) – Use for reporting periods beginning on or after
    1 Jan 2019 (early use permitted)

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

Amendments

  • 2018 Omnibus Tier 3 and Tier 4 PBE Accounting Requirements – These amendments are effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jul 2018

    Download

Earlier versions

Note: All versions of documents with effective dates prior to the ones below have been archived. 

Archived versions

Standard

  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Dec 2015

    Download

Explanatory Guides

  • EG A3 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Tier 3: Applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Dec 2017

    Download

  • EG A3 – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 3: Applying public benefit entity simple format reporting - Accrual (Public Sector)

    Date of issue: Nov 2013

    Date compiled to: Jul 2014

    Download

Reporting templates

    XLSX version

  • Template for PBE SFR-A (PS) – Use for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2013

    Date compiled to: Jul 2016

    Download

    • PDF version

  • Template for PBE SFR-A (PS) – Use for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2013

    Date compiled to: Jul 2016

    Download
Standards