Handbooks, Standards, and Pronouncements
Published: Jan 30, 2015
IPSASs on Accounting for Interest in Other Entities
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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