PBE IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

  • PBE IPSAS 3 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2021


    Additional material: IPSAS 3 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous version

  • PBE IPSAS 3 – 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 FRS 48)


    Additional material: IPSAS 3 IPSASB BC (Handbook of IPSAS Pronouncements)