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 IPSAS
| PS PBE | 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 Change in Foreign Exchange Rates |
| PBE IPSAS 5 | Borrowing Costs |
| PBE IPSAS 6 | Consolidated and Separate Financial Statements |
| PBE IPSAS 7 | Investment 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 IFRS
| PBE IFRS 3 | Business Combinations |
| PBE IFRS 4 | Insurance Contracts |
| PBE IFRS 5 | Non-Current Assets Held for Sale and Discontinued Operations |
PBE IAS
| PBE IAS 12 | Income Taxes |
| PBE IAS 34 | Interim Financial Reporting |