PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies

Prescribes the accounting treatment in the consolidated and individual financial statements of an entity whose functional currency is the currency of a hyperinflationary economy.

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE FRS 48)

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    Additional material: IPSAS 10 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sept 2014

    Date compiled to: Jan 2017

    Download
    Additional material: PBE IPSAS 10 IPSASB BC 2017 Handbook

    Download

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download
    Additional material: PBE IPSAS 10 IPSASB – 1 Jan 2016

    Download

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards