PBE IPSAS 28

Financial Instruments: Presentation


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Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • PBE IPSAS 28 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

    Download
    Additional material: IPSAS 28 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 28 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download
    Additional material: IPSAS 28 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 28 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download
    Additional material: IPSAS 28 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards