PBE IPSAS 35

Consolidated Financial Statements

Establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.

  • PBE IPSAS 35 – 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: Jan 2019 (excludes PBE IFRS 9)

    Download
    Additional material: IPSAS 35 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 35 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017

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