> Accounting standards > Not-for-profit standards > PBE FRS 43

PBE FRS 43 Summary Financial Statements

  • Not-for-profit
  • Public Sector

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

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2018
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Previous Versions

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38)
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  • PBE FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
    Download