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 2019 (excludes PBE IFRS 9)
    Additional material: IPSAS 34 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning 1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018