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    1 Jan 2017 (superseded by PBE IPSASs 34 and 35)

    Date of issue: Sept 2014

    Date compiled to: Jan 2017 (excludes PBE IFRS 9)

  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015


    Additional material: PBE IPSAS 6 (NFP) IPSASB – 1 Jan 2016
  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

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

    Date of issue: May 2013