PBE IPSAS 14

Events after the Reporting Date

Prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures about the date the financial statements were authorised for issue and events after the reporting period.

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022

    Download
    Additional material: IPSAS 14 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download
    Additional material: IPSAS 14 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards