Not-for-Profit Public Benefit Entities: Current PBE Standards
The “Summaries on a Page – Not-For-Profit - Public Benefit Entities Standards” (“SOAPs NFP 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 Not-For-Profit Entities.
PBE IPSAS
| PBE IPSAS | Name |
|---|---|
| PBE IPSAS 1 | Presentation of Financial Statements |
| PBE IPSAS 2 | Cash Flow Statements |
| PBE IPSAS 3 | Accounting Policies, Changes in Accounting Estimates and Errors |
| PBE IPSAS 4 | The Effects of Changes in Foreign Exchange Rates |
| PBE IPSAS 5 | Borrowing Costs |
| PBE IPSAS 6 | Consolidated and Separate Financial Statements (Not-for-Profit) |
| PBE IPSAS 7 | Investments in Associates |
| PBE IPSAS 8 | Interests in Joint Ventures |
| PBE IPSAS 9 | Revenue from Exchange Transactions |
| PBE IPSAS 10 | Financial Reporting in Hyperinflationary Economies |
| PBE IPSAS 11 | Construction Contracts |
| PBE IPSAS 12 | Inventories |
| PBE IPSAS 13 | Leases |
| PBE IPSAS 14 | Events after the Reporting Date |
| PBE IPSAS 16 | Investment Property |
| PBE IPSAS 17 | Property, Plant and Equipment |
| PBE IPSAS 19 | Provisions, Contingent Liabilities and Contingent Assets |
| PBE IPSAS 20 | Related Party Disclosures |
| PBE IPSAS 21 | Impairment of Non-Cash Generating Assets |
| PBE IPSAS 22 | Disclosure of Information about the General Government |
| PBE IPSAS 23 | Revenue from Non-Exchange Transactions |
| PBE IPSAS 25 | Employee Benefits |
| PBE IPSAS 26 | Impairment of Cash-Generating Assets |
| PBE IPSAS 27 | Agriculture |
| PBE IPSAS 28 | Financial Instruments - Presentation |
| PBE IPSAS 29 | Financial Instruments - Recognition and Measurement |
| PBE IPSAS 30 | Financial Instruments - Disclosures |
| PBE IPSAS 31 | Intangible Assets |
| PBE IPSAS 32 | Service Concession Arrangements - Grantor |
| PBE IPSAS 34 | Separate Financial Statements |
| PBE IPSAS 35 | Consolidated Financial Statements |
| PBE IPSAS 36 | Investments in Associates and Joint Ventures |
| PBE IPSAS 37 | Joint Arrangements |
| PBE IPSAS 38 | Disclosure of Interests in Other Entities |
| PBE IPSAS 39 | Employee Benefits |
| PBE IPSAS 40 | PBE Combinations |
| PBE IPSAS 41 | Financial Instruments |
PBE IFRS
| PBE IFRS | Name |
|---|---|
| PBE IFRS 3 | Business Combinations |
| PBE IFRS 4 | Insurance Contracts |
| PBE IFRS 5 | Non-Current Assets Held for Sale and Discontinued Operations |
| PBE IFRS 17 | Insurance Contracts |