PBE IPSAS 30

Financial Instruments: Disclosures

Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • PBE IPSAS 30 – 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 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)


    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous versions

  • PBE IPSAS 30 – 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: 30 Nov 2020 (excludes PBE IFRS 9, PBE IPSAS 41, PBE IFRS 17 and Amendments to PBE IFRS 17)


    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 30 – 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 IPSAS 41 and PBE IFRS 17)


    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

Some entities may have early adopted PBE IFRS 9 Financial Instruments or PBE IPSAS 41 Financial Instruments, both of which amend PBE IPSAS 30 Financial Instruments. The amendments are set out in the relevant standard.

 

PBE IFRS 9 Appendix D: Amendments to other Standards

 

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PBE IPSAS 41 Appendix D: Amendments to other Standards

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