Public Benefit Entity International Public Sector Accounting Standard 10

Financial Reporting in Hyperinflationary Economies


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Addresses those situations where an entity is, or has a controlled entity that is, operating in a hyperinflationary economy.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IPSAS 10 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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    Additional materials

    IPSAS 10 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • Amendments to PBE Standards: Specific IFRIC Interpretations – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

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    Additional materials

    Amendments to Basis for Conclusions for PBE IPSAS 10

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    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 19

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    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 39

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    IPSASB BC - Amendments to IPSAS Standards - Specific IFRIC Interpretations

    External Resource

New version not yet mandatory

  • PBE IPSAS 10 Jan27 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jun 2026

    Download

    Additional materials

    IPSAS 10 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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