PBE IPSAS 22 (PS) Disclosure of Information About the General Government Sector

  • Public Sector

Prescribes disclosures about the general government sector in the government’s consolidated financial statements.

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: May 2013 Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)
    Additional material: IPSAS 22 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 22 – This version is effective for reporting periods beginning on or after 1 Jan 2017

    Date of issue: May 2013 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38)
*Additional Material is restricted to those with NZ-assigned IP addresses only.