PBE IPSAS 2

Statement of Cash Flows

Requires the presentation of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.

  • PBE IPSAS 2 – 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 2018 (excludes PBE FRS 48 and 2018 Omnibus Amendments to PBE Standards)

    Download
    Additional material: IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38)

    Download
    Additional material: PBE IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    Download

  • PBE IPSAS 2 – 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 2 IPSASB – 1 Jan 2016

    Download

  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Download
Standards