PBE IPSAS 2

Statement of Cash Flows

Requires the presentation of a statement of cash flows which classifies cash flows during the period from operating, investing and financing activities.

  • PBE IPSAS 2 – 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)


    Additional material: PBE IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 2 – 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 2 IPSASB – 1 Jan 2016
  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013