PBE IPSAS 29

Financial Instruments: Recognition and Measurement

Prescribes principles for hedge accounting.

  • PBE IPSAS 29 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2021


    Additional material: IPSAS 29 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous versions

  • PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)


    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 2020 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 29 Feb 2020 (excludes PBE IFRS 9, PBE FRS 48, PBE IPSAS 40 and PBE IPSAS 41)


    Additional material: IPSAS 29 IPSASB BC (Handbook of IPSAS Pronouncements)