Tier 3 Public Sector Reporting Requirements
This page includes the standards and guidance material for public sector (PS) entities that are permitted to prepare annual performance reports (also known as financial statements) in accordance with Tier 3 reporting requirements as issued by the XRB.
Click on the arrows below to see all standards and explanatory guides.
Tier 3 (PS) Standard - Issued May 2023Reporting Requirements for Tier 3 Public Sector Entities Applicable to accounting periods ending after 15 June 2023 |
PBE SFR-A (PS) - Previous versionsTier 3: Public Benefit Entity Simple Format Reporting – Accrual (Public Sector) |
Explanatory Guide (EG A1)Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework Explanatory Guide (EG A2)Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process |
Explanatory Guide (EG A3)Tier 3: Optional Template and Guidance Notes for Applying PBE Simple Format Reporting – Accrual (Public Sector)
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