PBE IPSAS 35 Consolidated Financial Statements

  • Not-for-profit
  • Public Sector

Establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.

  • PBE IPSAS 35 – 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 35 IPSASB BC (Handbook of IPSAS Pronouncements)