PBE IPSAS 16

Prescribes the accounting treatment for investment property and related disclosure requirements.

• PBE IPSAS 16 - 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

  Download

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  Additional materials

  IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource

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

  Download

Previous version

• PBE IPSAS 16 – 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)

  Download

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  Additional materials

  IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource

• PBE IPSAS 16 – 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)

  Download

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  Additional materials

  IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource

• PBE IPSAS 16 – 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 IPSAS 41 and PBE IFRS 17)

  Download

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  Additional materials

  IPSAS 16 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource