Public Benefit Entity International Public Sector Accounting Standard 34

Separate Financial Statements


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Prescribes the accounting and disclosure requirements for investments in controlled entities, joint ventures and associates when an entity prepares separate financial statements.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IPSAS 34 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Jan 2017

    Date compiled to: Jan 2021

    Download

    Additional materials

    IPSAS 34 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019

    Date of issue: Jan 2017

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

    Additional materials

    IPSAS 34 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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