PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies


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Addresses those situations where an entity is, or has a controlled entity that is, operating in a hyperinflationary economy.

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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    Additional material: IPSAS 10 IPSASB BC (Handbook of IPSAS Pronouncements)

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