PBE SFR-C (NFP) Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit)

  • Not-for-profit

Does Tier 4 apply?

You may apply this standard if the entity:

  • does not have public accountability ;
  • is allowed by law to use cash accounting;
  • has expenses ≤$125,000; and
  • elects to be in Tier 4.

The standard simplifies financial reporting for not-for-profit public benefit entities eligible to report in accordance with this Tier 4 standard.

Need to apply Tier 3 (Accrual accounting) instead?

  • PBE SFR-C (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Dec 2013 Date compiled to: 31 Dec 2015

Amendments

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

    Date of issue: Jul 2018

Tier 4 (NFP) Reporting Templates

  • Template for PBE SFR-C (NFP) – Periods beginning on or after
    1 Apr 2015 XLSX version

    Date of issue: Nov 2013
  • Template for PBE SFR-C (NFP) – Periods beginning on or after
    1 Apr 2015 PDF version

    Date of issue: Nov 2013

Tier 4 (NFP) Explanatory Guide

  • EG A6 (Updated Dec 2017) – Periods beginning on or after
    1 Jan 2018 Tier 4: Optional template and associated guidance notes for applying public benefit entity simple format reporting - cash (not-for profit)

    Date of issue: Dec 2013

Previous versions - Tier 4 (NFP) standard, explanatory guides & templates

  • PBE SFR-C (NFP) – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Dec 2013