PBE IPSAS 34

Separate Financial Statements

Prescribes the accounting and disclosure requirements for investments in controlled entities, joint ventures and associates when an entity prepares separate financial statements.

  • PBE IPSAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017

*Additional Material is restricted to those with NZ-assigned IP addresses only.