> Accounting standards > Not-for-profit standards > PBE IPSAS 1

PBE IPSAS 1 Presentation of Financial Statements

  • Not-for-profit
  • Public Sector

Prescribes the basis for presentation of general purpose financial statements.

  • PBE IPSAS 1 – 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 IFRS 9 and PBE FRS 48)
    Download
    Additional material: PBE IPSAS 1 IPSASB BC 2017 Handbook
    Download

Previous Versions

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
    Download

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
    Download
    Additional material: PBE IPSAS 1 IPSASB – 1 Jan 2016
    Download