PBE IPSAS 10

Financial Reporting in Hyperinflationary Economies

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: Sep 2014

    Date compiled to: 31 Jan 2021

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

    External Resource

Previous version

  • PBE IPSAS 10 – 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)

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

    External Resource

Standards