At a Glance: Interests in Other Entities—Summary of Five Exposure Drafts
IPSASB
Oct 21, 2013 | Support for Standards & Pronouncements
9 Pages
English
This summary provides an overview of five Exposure Drafts (EDs): ED 48, Separate Financial Statements; ED 49, Consolidated Financial Statements; ED 50, Investments in Associates and Joint Ventures; ED 51, Joint Arrangements; and ED 52, Disclosure of Interests in Other Entities.
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Related Resources
- IPSASB Publishes Exposure Drafts 48-52 on Accounting for Interests in Other Entities
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021