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PBE IPSAS 20 Related Party Disclosures

  • Not-for-profit
  • Public Sector

Requires disclosures about an entity’s transactions with its related parties and relationships between controlling entities and controlled entities irrespective of whether there have been transactions between those related parties.

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2018 (excludes PBE FRS 48)
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    Additional material: PBE IPSAS 20 IPSASB BC 2017 Handbook
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Previous Versions

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38)
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  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
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