PBE IPSAS 23 Revenue from Non-Exchange Transactions

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment of revenue arising from non-exchange transactions.

  • PBE IPSAS 23 – 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)
    Additional material: IPSAS 23 IPSASB BC (Handbook of IPSAS Pronouncements)