PBE SFR-A (PS) Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector)

  • Public Sector

Does Tier 3 apply?

You may apply this standard if the entity:

The standard simplifies financial reporting for public sector public benefit entities eligible to report in accordance with this Tier 3 standard.

Need to apply Tier 4 (Cash accounting) instead?

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

    Date of issue: Nov 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 3 (PS) Reporting Templates

  • Template for PBE SFR-A (PS) – Periods beginning on or after
    1 Jul 2014 XLSX version

    Date of issue: Nov 2013
  • Template for PBE SFR-A (PS) – Periods beginning on or after
    1 Jul 2014 PDF version

    Date of issue: Nov 2013

Tier 3 (PS) Explanatory Guide

  • EG A3 (Updated Dec 2017) – 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

Previous versions - Tier 3 (PS) standard, explanatory guides & templates

  • PBE SFR-A (PS) – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2013