Public Benefit Entity International Public Sector Accounting Standard 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.

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

  • 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

    Download

    IPSASB BC - Amendments to IPSAS Standards - Specific IFRIC Interpretations

    External Resource

New version not yet mandatory

  • PBE IPSAS 19 Jan27 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jun 2026

    Download

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

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