PBE IPSAS 28 Financial Instruments: Presentation

  • Not-for-profit
  • Public Sector

Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

  • PBE IPSAS 28 – 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 IFRS 9 and PBE FRS 48)
    Additional material: PBE IPSAS 28 IPSASB BC 2017 Handbook

Previous Versions

  • PBE IPSAS 28 – 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 and PBE IFRS 9)
  • PBE IPSAS 28 – 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 28 IPSASB – 1 Jan 2016