Public Benefit Entity International Public Sector Accounting Standard 14

Events after the Reporting Date


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Prescribes when an entity should adjust its financial statements for events after the reporting period and the disclosures about the date the financial statements were authorised for issue and events after the reporting period.

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

  • PBE IPSAS 14 – 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: Dec 2022

    Download

    Additional materials

    IPSAS 14 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 14 – 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 14 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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