PBE IPSAS 5 Borrowing Costs

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment for borrowing costs.

  • PBE IPSAS 5 – 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 IFRS 9 and PBE FRS 48)
    Additional material: IPSAS 1 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 5 – 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 IFRS 9)
    Additional material: PBE IPSAS 5 IPSASB BC 2017 Handbook