PBE IPSAS 17 Property, Plant and Equipment

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment for property, plant and equipment.

  • PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2020 (excludes PBE IPSAS 41 and PBE IFRS 17)
    Additional material: IPSAS 17 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous version

  • PBE IPSAS 17 – 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 17 IPSASB BC (Handbook of IPSAS Pronouncements)