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PBE IPSAS 31 Intangible Assets

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment for intangible assets that are not dealt with specifically in another standard.

  • PBE IPSAS 31 – 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 FRS 48)
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Amendments

  • Impairment of Revalued Assets – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Apr 2017
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Previous Versions

  • PBE IPSAS 31 – 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 (excludes PBE IPSASs 34-38)
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  • PBE IPSAS 31 – 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
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