PBE IPSAS 14 Events after the Reporting Date

  • Not-for-profit
  • Public Sector

Prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures about the date the financial statements were authorised for issue and events after the reporting period.

  • PBE IPSAS 14 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2017 Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)
    Additional material: PBE IPSAS 14 IPSASB BC 2017 Handbook

Previous Versions

  • PBE IPSAS 14 – 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
    Additional material: PBE IPSAS 14 IPSASB – 1 Jan 2016