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 2021 (early adoption permitted)

    Date of issue: Jan 2017 Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)
    Additional material: IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous version

  • 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 2019 (excludes PBE IFRS 9 and PBE FRS 48)
    Additional material: IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)