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 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2018 (excludes PBE FRS 48)

Amendments

  • Impairment of Revalued Assets – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Apr 2017

Previous Versions

  • PBE IPSAS 17 – 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
  • PBE IPSAS 17 – 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