PBE IPSAS 23

Revenue from Non-Exchange Transactions

Prescribes the accounting treatment of revenue arising from non-exchange transactions.

  • PBE IPSAS 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9)

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    Additional materials

    IPSAS 23 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

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  • PBE IPSAS 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download

    Additional materials

    PBE IPSAS 23 IPSASB – 1 Jan 2016

    Download

  • PBE IPSAS 23 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 23 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

    Download
Standards and guidance