PBE IPSAS 29

Financial Instruments: Recognition and Measurement

Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.

  • PBE Interest Rate Benchmark Reform – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Feb 2020

  • PBE Interest Rate Benchmark Reform—Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2020

  • PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)


    Additional material: IPSAS 29 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 29 – 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 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

  • PBE IPSAS 29 – 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 29 IPSASB – 1 Jan 2016
  • PBE IPSAS 29 – 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 29 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013