Public Benefit Entity International Public Sector Accounting Standard 5

Borrowing Costs


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Prescribes the accounting treatment for borrowing costs.

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

  • PBE IPSAS 5 – 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

    Download

    Additional materials

    IPSAS 5 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • 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

    Download

Previous versions

  • PBE IPSAS 5 – 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: Jan 2021

    Download

    Additional materials

    IPSAS 5 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 5 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

    Additional materials

    IPSAS 5 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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