PBE IPSAS 1
Presentation of Financial Reports
Prescribes the basis for presentation of general purpose financial reports.
Amendments
Commencement and Application
Application of these amendments is required for accounting periods beginning on or after 1 January 2024. Application is permitted for accounting periods that begin before 1 January 2024 but have not ended or do not end before 15 June 2023.
Previous version
- Accounting Standards
- Auditing and Assurance Standards
- Climate Standards