The FRSPBE is intended to address transactions specific to the public benefit entity sector. On this page you can access a range of articles, books and online resources providing quick links to the draft standard, summaries, guides and news of recent developments.
Full-text draft standard
Financial Reporting Exposure Draft (FRED) 45: Financial Reporting Standard for Public Benefit Entities (FRSPBE) (PDF 92.58kb/87 pages)
Document issued by the Accounting Standards Board on 18 March 2011.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
FRED 45 Financial Reporting Standard for Public Benefit Entities
Summary of proposals and issues addressed.
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Press releases
Proposals for a Public Benefit Entity Standard for Tier 2 Entities
Press notice issued by the ASB on 18 March 2011.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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