PBE IPSAS 40

PBE Combinations

Establishes requirements for the classification of PBE combinations and the accounting for amalgamations and acquisitions.

  • PBE IPSAS 40 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Jul 2019

    Date compiled to: 31 Jan 2021 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)


    Additional material: IPSAS 40 IPSASB BC (Handbook of IPSAS Pronouncements)
*Additional Material is restricted to those with NZ-assigned IP addresses only.