PBE IPSAS 17
Property, Plant and Equipment
Prescribes the accounting treatment for property, plant and equipment.
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PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Sept 2014
Date compiled to: Jan 2019 (excludes PBE FRS 48)
Additional material: IPSAS 17 IPSASB BC (Handbook of IPSAS Pronouncements) -
Impairment of Revalued Assets – This version is effective for reporting periods beginning on or after
1 Jan 2019 (early adoption permitted)Date of issue: Apr 2017
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PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
1 Jan 2017Date of issue: Sept 2014
Date compiled to: Jan 2017
Additional material: PBE IPSAS 17 IPSASB BC 2017 Handbook -
2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
1 Jan 2017Date of issue: Jan 2017
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PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
1 Jan 2016Date of issue: Sept 2014
Date compiled to: Dec 2015
Additional material: PBE IPSAS 17 IPSASB – 1 Jan 2016 -
PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
1 Apr 2015Date of issue: Sept 2014
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PBE IPSAS 17 – This version is effective for reporting periods beginning on or after
1 Jul 2014Date of issue: May 2013