PBE IPSAS 10 Financial Reporting in Hyperinflationary Economies

  • Not-for-profit
  • Public Sector

Addresses those situations where an entity is, or has a controlled entity that is, operating in a hyperinflationary economy.

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017
    Additional material: PBE IPSAS 10 IPSASB BC 2017 Handbook

Previous Versions

  • PBE IPSAS 10 – 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
    Additional material: PBE IPSAS 10 IPSASB – 1 Jan 2016