Public Benefit Entity International Public Sector Accounting Standard 30

Financial Instruments: Disclosures


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Requires disclosures about financial instruments, including the nature and extent of risks arising from financial instruments to which the entity is exposed.

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

  • PBE IPSAS 30 - 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

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    Additional materials

    IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

Some entities may have early adopted PBE IFRS 9 Financial Instruments or PBE IPSAS 41 Financial Instruments, both of which amend PBE IPSAS 30 Financial Instruments. The amendments are set out in the relevant standard.

PBE IFRS 9 Appendix D: Amendments to other Standards

PBE IPSAS 41 Appendix D: Amendments to other Standards

  • 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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Previous versions

  • PBE IPSAS 30 – 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 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 30 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Related pages

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