> Accounting standards > Not-for-profit standards > PBE IPSAS 6 (NFP)

PBE IPSAS 6 (NFP) Consolidated and Separate Financial Statements

  • Not-for-profit

Prescribes the accounting treatment for borrowing costs.

  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSASs 34 and 35)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)
    Download

Previous Versions

  • PBE IPSAS 6 (NFP) – 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 6 (NFP) IPSASB – 1 Jan 2016
    Download