IPSAS 15 Financial Instruments: Disclosure and Presentation

IPSAS 15 Financial Instruments: Disclosure and Presentation was withdrawn for annual financial statements covering periods beginning on or after 1 January 2013 and superseded by IPSAS 28, IPSAS 29 and IPSAS 30 (most content now in IPSAS 41).

IPSAS 15 combined presentation, recognition/measurement, and disclosure guidance for financial instruments in one Standard (mirroring IAS 32). The IPSASB split this into IPSAS 28, IPSAS 29 and IPSAS 30; IPSAS 29 and IPSAS 30 were subsequently substantially superseded by IPSAS 41.

Replaced by

IPSAS 41 – Financial Instruments

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder

IPSAS 15, Financial Instruments: Disclosure and Presentation, was withdrawn as the IPSASB split financial instruments guidance into three focused Standards, mirroring the IASB's earlier split of IAS 32 into presentation, recognition/measurement, and disclosure components. It was superseded for annual financial statements covering periods beginning on or after 1 January 2013.

The 2025 IPSASB Handbook now contains only a one-paragraph removal notice for this number – there is no remaining technical content to build a reference poster from. This page exists so the poster library's numbering stays complete and correctly redirects to the live successor Standards.

Superseded by IPSAS 28, 29 & 30 – Now Largely Absorbed into IPSAS 41

One Standard split into three, then two of those three folded into a fourth

IPSAS 15 originally combined presentation, recognition/measurement, and disclosure guidance for financial instruments in one Standard (mirroring IAS 32). At withdrawal it was split into three Standards; two of those three have since been substantially superseded again.

IPSAS 28 – Presentation

Liability-vs-equity classification, puttable instruments, offsetting. Still LIVE – not superseded.

IPSAS 29 → largely IPSAS 41

Recognition and measurement – substantially superseded by IPSAS 41, Financial Instruments (Aug 2018).

IPSAS 30 → largely IPSAS 41

Disclosures – most content carried forward into IPSAS 41's disclosure requirements.

IPSAS 28 remains an ACTIVE, live Standard in the current Handbook (it appears at its own number later in the sequence) – only IPSAS 15 itself was withdrawn, not its three successors.

Redirect Map

Withdrawn number → live Standard(s)

WithdrawnSuperseded byEffective date

IPSAS 15IPSAS 28 IPSAS 29 IPSAS 30 → mostly IPSAS 411 Jan 2013 (29/30 further absorbed into 41 from 2023)

For current authoritative requirements, see the dedicated standards for IPSAS 28 (Financial Instruments: Presentation), IPSAS 30 (Disclosures), and IPSAS 41 (Recognition and Measurement) in this library.