Public Benefit Entity International Public Sector Accounting Standard 13

Leases


View this Standard in the Standards Navigator

Prescribes the appropriate accounting policies and disclosures to apply to leases.

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

  • PBE IPSAS 13 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Feb 2025

    Download

    Additional materials

    IPSAS 13 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • 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

    Download

Previous version

  • PBE IPSAS 13 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 13 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 13 – 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 2022 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 13 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 13 – 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)

    Download

    Additional materials

    IPSAS 13 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards and guidance