PBE IPSAS 1

Presentation of Financial Statements

Prescribes the basis for presentation of general purpose financial statements.

  • Going Concern Disclosures (Amendments to PBE IPSAS 1) – This version is effective for annual periods ending on or after 30 Sep 2020 (early adoption permitted)

    Date of issue: Aug 2020

  • PBE IPSAS 1 – 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: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)


    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IPSAS 1 IPSASB – 1 Jan 2016
  • PBE IPSAS 1 – 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

  • Approved Budget Amendments to PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: May 2017

  • Amendments to PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016 Disclosure Initiative

    Date of issue: Jul 2015

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

    Date of issue: May 2013

    Date compiled to: 28 Feb 2014

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

    Date of issue: May 2013