Public Sector Specific Financial Instruments

Objective

To develop additional accounting guidance to clarify the requirements for classifying, recognizing, and measuring public sector specific financial instruments

PROJECT CONTACT

Project Stages

Exposure Draft 2015-2017 Exposure Draft - Out for Comment 2017-2019 Completed 2020
Board Papers
Summary

September:

The IPSASB approved Non-Authoritative Amendments to IPSAS 41, Financial Instruments, which includes additional implementation guidance and illustrative examples to clarify the requirements for classifying, recognizing, and measuring public sector specific financial instruments.
The IPSASB agreed an effective date of January 1, 2023, to align with the effective date of IPSAS 41, Financial Instruments.

 

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