IPSASs on Accounting for Interest in Other Entities
IPSASB
Jan 30, 2015 | Handbooks, Standards, and Pronouncements
English
The International Public Sector Accounting Standards Board (IPSASB) has published the following five International Public Sector Accounting Standards (IPSASs):
- IPSAS 34, Separate Financial Statements;
- IPSAS 35, Consolidated Financial Statements;
- IPSAS 36, Investments in Associates and Joint Ventures;
- IPSAS 37, Joint Arrangements; and
- IPSAS 38, Disclosure of Interests in Other Entities.
These five standards will replace current requirements in:
- IPSAS 6, Consolidated and Separate Financial Statements;
- IPSAS 7, Investments in Associates; and
- IPSAS 8, Interests in Joint Ventures.
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Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Exposure Draft (ED) 83, Reporting Sustainability Program Information
- IPSASB Call for Nominations 2024