PBE IPSAS 16 Investment Property

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment for investment property and related disclosure requirements.

  • PBE IPSAS 16 – 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 FRS 48)
    Additional material: IPSAS 16 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 16 – 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
    Additional material: PBE IPSAS 16 IPSASB BC 2017 Handbook