PBE IPSAS 40

Establishes requirements for the classification of PBE combinations and the accounting for amalgamations and acquisitions.

Establishes requirements for the classification of PBE combinations and the accounting for amalgamations and acquisitions.

  • PBE IPSAS 40 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Jul 2019

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    Additional material: IPSAS 40 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • Table of Differences IPSAS 40 vs PBE IPSAS 40

    Date of issue: Jul 2019

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*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards