PBE IPSAS 2 Statement of Cash Flows

  • Not-for-profit
  • Public Sector

Requires the presentation of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.

  • PBE IPSAS 2 – 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)
    Additional material: PBE IPSAS 2 IPSASB BC 2017 Handbook

Amendments

  • 2018 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2018

Previous Versions

  • PBE IPSAS 2 – 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 2 IPSASB – 1 Jan 2016
  • PBE IPSAS 2 – 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)