Public Benefit Entity International Public Sector Accounting Standard 3

Accounting Policies, Changes in Accounting Estimates and Errors


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Prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.

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

 

  • PBE IPSAS 3 – 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 3 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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