PBE IPSAS 14

Events after the Reporting Date

Prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures about the date the financial statements were authorised for issue and events after the reporting period.

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after 1 Jan 2017 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

    Download
    Additional material: IPSAS 14 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 14 – 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 14 IPSASB – 1 Jan 2016

    Download

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after 1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Download
Standards