PBE IPSAS 9 Revenue from Exchange Transactions

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment of revenue arising from exchange transactions.

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

Previous Versions

  • PBE IPSAS 9 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 1 Jan 2016
  • PBE IPSAS 9 – 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