Public Sector Benefit Entity: Current PBE Standards

Current Standards (PBE Standards)

The “Summaries on a Page – Public Sector - Public Benefit Entities Standards” (“SOAPs PS PBEs”) have been compiled to assist the user with gaining a high-level overview of the respective Public Benefit Entities Standards (“PBE Standards”)). These SOAPs are applicable to Tier 1 and Tier 2 Public Sector Entities.


PBE IAS 12Income Taxes
PBE IAS 34Interim Financial Reporting