PBE SFR-A (NFP)

Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)

Provides a simple format and sets out the requirements that Tier 3 not-for-profit entities must follow when preparing performance reports (financial statements). 

Does Tier 3 apply to you? 

You may apply this standard if your entity:

Can you apply Tier 4 (Cash accounting) instead? 

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 Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .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 (NFP) – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Nov 2013

    Date compiled to: Jan 2021

    Download

Explanatory Guide

  • EG A5 – 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 (NFP) – Use for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

    • PDF version

  • Template for PBE SFR-A (NFP) – 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Note: All versions of documents with effective dates prior to the ones below have been archived.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 (NFP) – 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 (Not-for-profit)

    Date of issue: Nov 2013

    Date compiled to: Jul 2018

    Download

Explanatory Guides

  • EG A5 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Tier 3: Optional template and associated guidance notes for applying public benefit entity simple format reporting - Accrual (Not-for-profit)

    Date of issue: Nov 2013

    Date compiled to: Dec 2017

    Download

  • EG A5 – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Tier 3: Optional template and associated guidance notes for applying public benefit entity simple format reporting - Accrual (Not-for-profit)

    Date of issue: Nov 2013

    Date compiled to: Oct 2014

    Download

Reporting templates

    XLSX version

  • Template for PBE SFR-A (NFP) – Use for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Nov 2013

    Date compiled to: Jul 2016

    Download

    • PDF version

  • Template for PBE SFR-A (NFP) – Use for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Nov 2013

    Date compiled to: Jul 2016

    Download
Standards