PBE IPSAS 37 Joint Arrangements

  • Not-for-profit
  • Public Sector

Establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (i.e. joint arrangements).

  • PBE IPSAS 37 – 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 37 IPSASB BC (Handbook of IPSAS Pronouncements)

Amendments

  • 2018 Omnibus Amendments to PBE Standards – The amendments to PBE IPSAS 37 apply to transactions in which joint control is obtained on or after the beginning of the first annual reporting period on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018