Public Benefit Entity International Public Sector Accounting Standard 40

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

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

• 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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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)

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