IPSASs on Accounting for Interest in Other Entities

Jan 30, 2015 | Handbooks, Standards, and Pronouncements

The International Public Sector Accounting Standards Board (IPSASB) has published the following five International Public Sector Accounting Standards (IPSASs):

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.  

Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.


Related Resources


Get the latest updates delivered to your inbox

Subscribe now


Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.