PBE IPSAS 6 (NFP)

Consolidated and Separate Financial Statements

Requires an entity that is a controlling entity to present consolidated financial statements.

  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

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  • PBE IPSAS 6 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards