PBE IPSAS 17

Property, Plant and Equipment

Prescribes the accounting treatment for property, plant and equipment.

  • PBE IPSAS 16 – 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 16 IPSASB BC 2017 Handbook
  • Impairment of Revalued Assets – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Apr 2017

  • PBE IPSAS 17 – 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 17 IPSASB – 1 Jan 2016
  • PBE IPSAS 17 – 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

  • PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013