PBE IPSAS 1

Presentation of Financial Reports

Prescribes the basis for presentation of general purpose financial reports.

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after 1 Jan 2024 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Dec 2023 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)


    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

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.

  • Disclosure of Fees for Audit Firms' Services (Amendments to PBE IPSAS 1)

    Date of issue: May 2023

Previous version

  • PBE IPSAS 1 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Nov 2014

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


    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 1 – This version is effective for reporting periods ending on or after 30 Sep 2020 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Aug 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)


    Additional material: IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)