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IPSASB delays effective dates

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image
  • covid1 Image

09 Nov 2020

The IPSASB has published 'Covid-19: Deferral of Effective Dates' delaying the effective dates of recently published standards and amendments by one year to 1 January 2023. The amendment is a response to the global COVID-19 pandemic and intended to provide stakeholders with additional implementation time.

The standards and amendments affected include: 

  • IPSAS 41 Financial Instruments;
  • IPSAS 42 Social Benefits;
  • Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41);
  • Collective and Individual Services (Amendments to IPSAS 19); and
  • Improvement to IPSAS, 2019

The amendment can be accessed on the IPSASB website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.