PBE IPSAS 1

Presentation of Financial Statements

Prescribes the basis for presentation of general purpose financial statements.

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

    Date of issue: Nov 2014

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

    Download
    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 1 – This version is effective for reporting periods ending on or after 30 Sep 2020 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: 31 Aug 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download
    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards