PBE SFR-C (PS) Tier 4: Public Benefit Entity Simple Format Reporting – Cash (Public Sector)

• Public Sector

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 public sector public benefit entities eligible to report in accordance with this Tier 4 standard.

Need to apply Tier 3 (Accrual accounting) instead?

• PBE SFR-C (PS) – 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

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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

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Tier 4 (PS) Reporting Templates

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

  Date of issue: Nov 2013

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

  Date of issue: Nov 2013

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Explanatory Guides

• EG A4 (Updated Dec 2017) – Periods beginning on or after
  1 Jan 2018 Tier 4: Applying public benefit entity simple format reporting - cash (public sector)

  Date of issue: Nov 2013

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

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

  Date of issue: Dec 2013

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