PBE IPSAS 21

Requires an entity to recognise an impairment loss if its non-cash generating assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

• PBE IPSAS 21 – 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 IFRS 9 and PBE FRS 48)

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  Additional material: IPSAS 21 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource

• 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

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• PBE IPSAS 21 – 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 and PBE IFRS 9)

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• 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

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• PBE IPSAS 21 – 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

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  Additional material: PBE IPSAS 21 IPSASB – 1 Jan 2016

  Download

• PBE IPSAS 21 – This version is effective for reporting periods beginning on or after
  1 Apr 2015

  Date of issue: Sept 2014

  Download

• PBE IPSAS 21 – This version is effective for reporting periods beginning on or after
  1 Jul 2014

  Date of issue: May 2013

  Download