PBE IPSAS 26 Impairment of Cash-Generating Assets

  • Not-for-profit
  • Public Sector

Requires an entity to recognise an impairment loss if its cash-generating assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

  • PBE IPSAS 26 – 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 IFRS 9 and PBE FRS 48)
    Additional material: IPSAS 26 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous Versions

  • PBE IPSAS 26 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
  • PBE IPSAS 26 – 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
    Additional material: PBE IPSAS 26 IPSASB – 1 Jan 2016