PBE IPSAS 40

PBE Combinations


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Establishes requirements for the classification of PBE combinations and the accounting for amalgamations and acquisitions.

  • PBE IPSAS 40 - 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: Jul 2019

    Date compiled to: Feb 2025

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    Additional material: IPSAS 40 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 40 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Jul 2019

    Date compiled to: Jan 2021 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download
    Additional material: IPSAS 40 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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