PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Prescribes disclosures about the general government sector in the government’s consolidated financial statements.

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: May 2013

    Date compiled to: 31 Jan 2022


    Additional material: IPSAS 22 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

  • 2022 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jun 2022

Previous version

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: May 2013

    Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)


    Additional material: IPSAS 22 IPSASB BC (Handbook of IPSAS Pronouncements)
*Additional Material is restricted to those with NZ-assigned IP addresses only.