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 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)
    Additional material: IPSAS 10 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

  • 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

Previous Versions

  • 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