Public Benefit Entity International Public Sector Accounting Standard 31

Intangible Assets


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Prescribes the accounting treatment for intangible assets that are not dealt with specifically in another standard.

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

  • PBE IPSAS 31 - 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 31 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • Consequential Amendments arising from PBE IPSAS 50 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

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New version not yet mandatory

  • PBE IPSAS 31 Jan27 – 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 31 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 31 – 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: Dec 2022 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 31 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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