PBE IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors

  • Not-for-profit
  • Public Sector

Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

  • PBE IPSAS 3 – 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 3 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous Versions

  • PBE IPSAS 3 – 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
    Additional material: PBE IPSAS 3 IPSASB BC 2017 Handbook