Public Benefit Entity International Public Sector Accounting Standard 1

Presentation of Financial Reports


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Prescribes the basis for presentation of general purpose financial reports.

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

  • PBE IPSAS 1 – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Nov 2014

    Date compiled to: Mar 2025

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    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

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

    Date of issue: May 2023

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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.

 

  • 2024 Omnibus Amendments to PBE Standards - periods beginning on or after 1 Jan 2026 for amendments to PBE IPSAS 1 (early adoption permitted) periods beginning on or after 1 Jan 2024 for amendments to PBE IAS 12

    Date of issue: Oct 2024

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Previous version

  • PBE IPSAS 1 – 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)

    Download

    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • 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)

    Download

    Additional materials

    IPSAS 1 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards and guidance