PBE FRS 47

Sets out requirements for first-time adopters of PBE Standards.

• PBE FRS 47 - 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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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

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• Withdrawal of PBE FRS 46 (Amendments to PBE FRS 47) – This version is effective for annual financial statements for periods beginning on or after
  1 Jan 2021 (early application permitted)

  Date of issue: Feb 2020

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Previous versions

• PBE FRS 47 – 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)

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• PBE FRS 47 – 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 (excludes PBE IFRS 17)

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• PBE FRS 47 – 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: Feb 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

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• PBE FRS 47 – This version is effective for reporting periods beginning on or after
  1 Jan 2020 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: Aug 2019 (excludes PBE IFRS 9, PBE IPSAS 40, PBE IPSAS 41, PBE IFRS 17 and PBE FRS 48)

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• PBE FRS 47 – This version is effective for reporting periods beginning on or after
  1 Jan 2019 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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