PBE IPSAS 30 Financial Instruments: Disclosures

  • Not-for-profit
  • Public Sector

Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

  • PBE IPSAS 30 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 30 Nov 2020 (excludes PBE IFRS 9, PBE IPSAS 41, PBE IFRS 17 and Amendments to PBE IFRS 17)
    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

  • PBE Interest Rate Benchmark Reform—Phase 2 – These amendments are effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Nov 2020
  • PBE Interest Rate Benchmark Reform – These amendments are effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Feb 2020

Previous version

  • PBE IPSAS 30 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 29 Feb 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)
    Additional material: IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 30 – 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 30 IPSASB BC (Handbook of IPSAS Pronouncements)