PBE IPSAS 23

Revenue from Non-Exchange Transactions

Prescribes the accounting treatment of revenue arising from non-exchange transactions.

  • PBE IPSAS 23 – 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 23 IPSASB – 1 Jan 2016
  • PBE IPSAS 23 – 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 23 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013