PBE IPSAS 16

Investment Property

Prescribes the accounting treatment for investment property and related disclosure requirements.

  • PBE IPSAS 16 – 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)

    Download
    Additional material: IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 16 – 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: 31 Jan 2020 (excludes PBE IPSAS 41 and PBE IFRS 17)

    Download
    Additional material: IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 16 – 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 16 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards