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

    Date of issue: Jan 2017 Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)
    Additional material: IPSAS 34 IPSASB BC (Handbook of IPSAS Pronouncements)