PBE IPSAS 22 (PS) Disclosure of Information About the General Government Sector

  • Public Sector

Prescribes disclosures about the general government sector in the government’s consolidated financial statements.

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: May 2013 Date compiled to: 31 Jan 2018 (excludes PBE FRS 48)

Previous Versions

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: May 2013 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38)
  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: May 2013 Date compiled to: 31 Dec 2015
*Additional Material is restricted to those with NZ-assigned IP addresses only.