PBE IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets


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Prescribes appropriate recognition and measurement bases and disclosures for provisions, contingent liabilities and contingent assets.

  • PBE IPSAS 19 - 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

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    Additional materials

    IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • Amendments to PBE Standards: Specific IFRIC Interpretations – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

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    Additional materials

    Amendments to Basis for Conclusions for PBE IPSAS 10

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    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 19

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    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 39

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    IPSASB BC - Amendments to IPSAS Standards - Specific IFRIC Interpretations

    External Resource

  • 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

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Previous versions

  • PBE IPSAS 19 – 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

    Additional materials

    IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 19 – 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

    Additional materials

    IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 19 – 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, PBE IPSAS 41 and PBE IFRS 17)

    Download

    Additional materials

    IPSAS 19 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards