Public Benefit Entity International Public Sector Accounting Standard 26

Impairment of Cash-Generating Assets


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Requires an entity to recognise an impairment loss if its cash-generating assets are carried at more than their recoverable amount, specifies when an entity should reverse an impairment loss and prescribes disclosures.

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

  • PBE IPSAS 26 - 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 26 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

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Previous version

  • PBE IPSAS 26 – 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 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 26 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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