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 2017

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017


    Additional material: PBE IPSAS 10 IPSASB BC 2017 Handbook
  • PBE IPSAS 10 – 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 10 IPSASB – 1 Jan 2016
  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

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

    Date of issue: May 2013