IPSAS 38, Disclosure of Interests in Other Entities

IPSASB
Jan 30, 2015 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-213-1
English

All available Translations: Italian

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IPSAS 38 brings together the disclosures previously included in IPSASs 6–8. It also introduces new disclosure requirements, including those related to structured entities that are not consolidated and controlling interests acquired with the intention of disposal. 

 

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