PBE IPSAS 30

Financial Instruments: Disclosures


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Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • PBE IPSAS 30 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

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    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

Some entities may have early adopted PBE IFRS 9 Financial Instruments or PBE IPSAS 41 Financial Instruments, both of which amend PBE IPSAS 30 Financial Instruments. The amendments are set out in the relevant standard.

PBE IFRS 9 Appendix D: Amendments to other Standards

PBE IPSAS 41 Appendix D: Amendments to other Standards

  • 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

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Previous versions

  • PBE IPSAS 30 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download
    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 30 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download
    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 30 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Nov 2020 (excludes PBE IFRS 9, PBE IPSAS 41, PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download
    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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