PBE IPSAS 19
Provisions, Contingent Liabilities and Contingent Assets
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2022 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)
Date of issue: Jun 2022
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PBE IPSAS 19 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)
Date of issue: Sept 2014
Date compiled to: Jan 2021 (excludes PBE IFRS 17)
Additional materials
IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements) -
PBE IPSAS 19 – This version is effective for reporting periods beginning on or after
1 Jan 2021 (early adoption permitted)Date of issue: Sept 2014
Date compiled to: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)
Additional materials
IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements) -
PBE IPSAS 19 – 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 materials
IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements) -
PBE IPSAS 19 – 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 19 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Sept 2014
Date compiled to: Dec 2015
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PBE IPSAS 19 – This version is effective for reporting periods beginning on or after
1 Apr 2015Date of issue: Sept 2014
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PBE IPSAS 19 – This version is effective for reporting periods beginning on or after
1 Jul 2014Date of issue: May 2013