PBE IPSAS 2

Cash Flow Statements

Requires the presentation of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.

  • PBE IPSAS 2 – 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 (excludes PBE IFRS 17)

    Download
    Additional material: IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 2 – 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 2018 (excludes PBE FRS 48 and 2018 Omnibus Amendments to PBE Standards)

    Download
    Additional material: IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards