Controlled as at 17 August 2026
Updates, effective dates and transitions
A focused view of standards that are forthcoming, being replaced or retained for limited historical or policy reasons.
Forthcoming
Issued, not yet effective
Mandatory dates shown here come from the controlled inventory and must be rechecked against primary sources before live publication.
Presentation and Disclosure in Financial Statements
Issued—not yet effective; annual periods beginning on or after 1 January 2027; replaces IAS 1
Subsidiaries without Public Accountability: Disclosures
Issued—not yet effective; annual periods beginning on or after 1 January 2027
Exploration for and Evaluation of Mineral Resources
Issued—not yet effective; effective from 1 January 2027
Tangible Natural Resources Held for Conservation
Issued—not yet effective; effective from 1 January 2028; public-sector-specific
Replacement and residual records
Transitions worth keeping visible
These entries prevent old syllabus references and past questions from disappearing when a newer standard takes over.
Presentation and Disclosure in Financial Statements
Issued—not yet effective; annual periods beginning on or after 1 January 2027; replaces IAS 1
Presentation of Financial Statements
Effective in 2026; to be replaced by IFRS 18 for annual periods beginning on or after 1 January 2027
Accounting Policies, Changes in Accounting Estimates and Errors
Effective 2026 title; amended and retitled Basis of Preparation of Financial Statements when IFRS 18 becomes effective from 1 January 2027
Financial Instruments: Recognition and Measurement
Substantially replaced by IPSAS 41; limited residual relevance where the IPSAS 29 hedge-accounting election is retained
Revenue
Current; effective from 1 January 2026; replaced IPSAS 9, IPSAS 11 and IPSAS 23
Consolidated and Separate Financial Statements
Superseded through IPSAS 34 and IPSAS 35 suite
Investments in Associates
Superseded through IPSAS 36 suite
Interests in Joint Ventures
Superseded through IPSAS 37 suite
Revenue from Exchange Transactions
Replaced by IPSAS 47
Construction Contracts
Replaced by IPSAS 47
Leases
Superseded by IPSAS 43
Financial Instruments: Disclosure and Presentation
Made obsolete by the IPSAS 28–30 financial-instruments suite
Property, Plant, and Equipment
Superseded by IPSAS 45
Revenue from Non-Exchange Transactions (Taxes and Transfers)
Replaced by IPSAS 47
Employee Benefits
Replaced by IPSAS 39
