PBE IPSAS 29
Financial Instruments: Recognition and Measurement
Establishes principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items.
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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
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PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Jan 2020 (early adoption permitted)Date of issue: Sept 2014
Date compiled to: Feb 2020 (excludes PBE IFRS 9, PBE FRS 48, PBE IPSAS 40 and PBE IPSAS 41)
Additional material: IPSAS 29 IPSASB BC (Handbook of IPSAS Pronouncements) -
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
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PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Sept 2014
Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
Additional material: IPSAS 29 IPSASB BC (Handbook of IPSAS Pronouncements) -
PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Jan 2017Date of issue: Sept 2014
Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
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2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
1 Jan 2017Date of issue: Jan 2017
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PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Sept 2014
Date compiled to: Dec 2015
Additional material: PBE IPSAS 29 IPSASB – 1 Jan 2016 -
PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Apr 2015Date of issue: Sept 2014
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PBE IPSAS 29 – This version is effective for reporting periods beginning on or after
1 Jul 2014Date of issue: May 2013