Public Benefit Entity International Public Sector Accounting Standard 41

Financial Instruments


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Establishes requirements for the recognition and measurement of financial instruments by Tier 1 and Tier 2 public benefit entities. When applied, PBE IPSAS 41 supersedes most of PBE IPSAS 29 Financial Instruments: Recognition and Measurement. PBE IPSAS 41 also supersedes PBE IFRS 9 Financial Instruments.

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

  • PBE IPSAS 41 - 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: Mar 2019

    Date compiled to: Feb 2025

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    Additional materials

    IPSAS 41 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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  • Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) – These amendments are effective for reporting periods beginning on or after
    1 Jan 2023 (early application permitted)

    Date of issue: Aug 2022

    Download

    Additional materials

    Non Authoritative Amendments to IPSAS 41 Financial Instruments – 1 Jan 2023

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Previous versions

  • PBE IPSAS 41 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Mar 2019

    Date compiled to: Dec 2022 (excludes PBE IFRS 17 and Amendments to PBE IFRS 17)

    Download

    Additional materials

    IPSAS 41 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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