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 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)

Previous Versions

  • PBE IPSAS 30 – 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 (excludes PBE IPSASs 34-38 and PBE IFRS 9)