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 (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 14 IPSASB BC (Handbook of IPSAS Pronouncements)