PBE IPSAS 31

Intangible Assets


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Prescribes the accounting treatment for intangible assets that are not dealt with specifically in another standard.

  • PBE IPSAS 31 - 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 31 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • Consequential Amendments arising from PBE IPSAS 50 – These amendments are effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

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New version not yet mandatory

  • PBE IPSAS 31 Jan27 – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jun 2026

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Previous versions

  • PBE IPSAS 31 – 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: Dec 2022 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 31 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards and guidance