PBE IPSAS 41

Financial Instruments

Establishes requirements for the recognition and measurement of financial instruments by Tier 1 and Tier 2 public benefit entities. When applied, PBE IPSAS 41 supersedes most of PBE IPSAS 29 Financial Instruments: Recognition and Measurement. PBE IPSAS 41 also supersedes PBE IFRS 9 Financial Instruments.

  • PBE IPSAS 41 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Mar 2019

    Date compiled to: 31 Jan 2022 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)


    Additional material: IPSAS 41 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

  • Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) – These amendments are effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Aug 2022


    Additional material: Non Authoritative Amendments to IPSAS 41 Financial Instruments – 1 Jan 2023