PBE SFR-A (NFP)

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). 

Previous versions

Standard

  • PBE SFR-A (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)

    Date of issue: Nov 2013

    Date compiled to: Dec 2015

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

    Date of issue: Nov 2013

    Date compiled to: Oct 2014

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

    Date of issue: Nov 2013

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  • Amendments to PBE SFP-A (NFP) – This version is effective for reporting periods beginning on or after
    1 Apr 2015 Interests in Other Entities

    Date of issue: Sept 2014

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Explanatory Guide

  • 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

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Standards