Public Benefit Entity International Public Sector Accounting Standard 22 (PS)

Disclosure of Information about the General Government Sector


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Prescribes disclosures about the general government sector in the government’s consolidated financial statements.

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

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: May 2013

    Date compiled to: Dec 2022

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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

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Previous version

  • PBE IPSAS 22 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: May 2013

    Date compiled to: Jan 2022

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