PBE IPSAS 41 Financial Instruments

  • Not-for-profit
  • Public Sector

Establishes requirements for the recognition and measurement of financial instruments by Tier 1 and Tier 2 public benefit entities. When applied, PBE IPSAS 41 supersedes most of PBE IPSAS 29 Financial Instruments: Recognition and Measurement. PBE IPSAS 41 also supersedes PBE IFRS 9 Financial Instruments.

  • PBE IPSAS 41 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Mar 2019 Date compiled to: 30 Nov 2020 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)
    Additional material: IPSAS 41 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