PBE IPSAS 7 (archive)

Investments in Associates

Prescribes the accounting for investments in associates and the requirements for the application of the equity method.

  • PBE IPSAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSAS 36)

    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 7 – 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 7 IPSASB – This version is effective for reporting periods beginning on or after 1 Jan 2014

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  • PBE IPSAS 7 – 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 7 – 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