Public Benefit Entity International Public Sector Accounting Standard 36

Investments in Associates and Joint Ventures


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Prescribes the accounting for investments in associates and joint ventures and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

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

  • PBE IPSAS 36 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: Jan 2017

    Date compiled to: Feb 2025

    Download

    Additional materials

    IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 36 – 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 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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