Public Benefit Entity International Public Sector Accounting Standard 28

Financial Instruments: Presentation


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Establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.

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

  • PBE IPSAS 28 - 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 28 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 28 – 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 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 28 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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