PBE IPSAS 20

Related Party Disclosures

Requires disclosures about an entity’s transactions with its related parties and relationships between controlling entities and controlled entities irrespective of whether there have been transactions between those related parties.

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: Jan 2018 (excludes PBE FRS 48)


    Additional material: IPSAS 20 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014

    Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38)

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: Dec 2015

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013