PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Prescribes disclosures about the general government sector in the government’s consolidated financial statements.

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018

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  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: May 2013

    Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38)

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  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: May 2013

    Date compiled to: Dec 2015

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    Additional material: PBE IPSAS 22 IPSASB – 1 Jan 2016

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  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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