Public Benefit Entity International Public Sector Accounting Standard 11

Construction Contracts


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Prescribes the accounting treatment of costs and revenue associated with construction contracts.

Applicable for reporting periods as indicated. Previous versions can be found on the archive page.

 

  • PBE IPSAS 11 – 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 11 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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