Public Benefit Entity International Public Sector Accounting Standard 2

Cash Flow Statements


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Requires the presentation of a cash flow statement which classifies cash flows during the period from operating, investing and financing activities.

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

  • PBE IPSAS 2 - 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

    Additional materials

    IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 2 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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