PBE IPSAS 16

Investment Property

Prescribes the accounting treatment for investment property and related disclosure requirements.

  • PBE IPSAS 16 – 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: Jan 2019 (excludes PBE FRS 48)


    Additional material: IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014

    Date compiled to: Jan 2017


    Additional material: PBE IPSAS 16 IPSASB BC 2017 Handbook
  • PBE IPSAS 16 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: Dec 2015


    Additional material: PBE IPSAS 16 IPSASB – 1 Jan 2016
  • PBE IPSAS 16 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

  • PBE IPSAS 16 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013