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PBE IPSAS 34 Separate Financial Statements

  • Not-for-profit
  • Public Sector

Prescribes the accounting and disclosure requirements for investments in controlled entities, joint ventures and associates when an entity prepares separate financial statements.

  • PBE IPSAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017 Date compiled to: 31 Jan 2018 (excludes PBE IFRS 9)
    Download
    Additional material: PBE IPSAS 34 IPSASB BC 2017 Handbook
    Download

Previous Versions

  • PBE IPSAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017
    Download
    Additional material: PBE IPSAS 34 IPSASB – 1 Jan 2019
    Download