PBE IPSAS 36 Investments in Associates and Joint Ventures

  • Not-for-profit
  • Public Sector

Prescribes the accounting for investments in associates and joint ventures and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • PBE IPSAS 36 – 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 and PBE FRS 48)

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

Previous Versions

  • PBE IPSAS 36 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017