PBE FRS 43

Summary Financial Statements

Specifies the accounting practice and minimum disclosure requirements for summary financial statements prepared in accordance with PBE Standards.

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2020

Previous version

  • PBE FRS 43 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)