PBE IPSAS 6 (PS)

Consolidated and Separate Financial Statements

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

  • PBE IPSAS 6 (PS) – 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    1 Jan 2017 (superseded by PBE IPSASs 34 and 35)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)

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  • 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

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

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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    Additional materials

    PBE IPSAS 6 (PS) IPSASB – 1 Jan 2016

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

    Date of issue: Sept 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 and guidance