2018 Omnibus Amendments to PBE Standards
Most of the amendments are effective for annual financial statements covering periods beginning on or after 1 January 2019, with early adoption permitted.
There are exceptions:
- The amendments to PBE IPSAS 2 Cash Flow Statements are effective for annual financial statements covering periods beginning on or after 1 January 2021, with early adoption permitted.
- Some of the amendments are to be applied retrospectively, while others are to be applied prospectively.
Download and read the amending standard to find which standards have been amended and the exact effective dates that apply.