PBE FRS 48

Service Performance Reporting

Establishes requirements for Tier 1 and Tier 2 public benefit entities to present service performance information.

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Nov 2017

    Date compiled to: Aug 2020

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Amendments

  • 2020 Amendments to PBE FRS 48 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted). The amendments defer the effective date of PBE FRS 48 until 1 January 2022.

    Date of issue: Aug 2020

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Other related material

Guidance

  • Staff Guidance - Disclosing how you measure your service performance

    Date of issue: Aug 2023

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  • Short guide on Service Performance Reporting - Key areas for Tier 1 & 2 public benefit entities to consider when applying PBE FRS 48 Service Performance Reporting

    Date of issue: Aug 2022

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  • EG A10 – This version is effective for reporting periods beginning on or after 1 Jan 2022

    Date of issue: Dec 2019

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  • Good Practice Performance (OAG)- Good practice examples of applying PBE FRS 48

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Previous versions

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: Aug 2020

    Download

  • PBE FRS 48 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2017

    Date compiled to: Jan 2019

    Download
Standards