2018 Omnibus Amendments to PBE Standards

  • Not-for-profit
  • Public Sector

Most of the amendments are effective for annual financial statements covering periods beginning on or after 1 January 2019, with early adoption permitted.

There are exceptions:

  • The amendments to PBE IPSAS 2 Cash Flow Statements are effective for annual financial statements covering periods beginning on or after 1 January 2021, with early adoption permitted.
  • Some of the amendments are to be applied retrospectively, while others are to be applied prospectively.

Download and read the amending standard to find which standards have been amended and the exact effective dates that apply.

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018