Public Benefit Entity International Public Sector Accounting Standard 38

Disclosure of Interests in Other Entities


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Requires an entity to disclose information that enables users of its financial statements to evaluate:

  1. The nature of, and risks associated with, its interests in controlled entities, unconsolidated controlled entities, joint arrangements and associates, and structured entities that are not consolidated; and
  2. The effects of those interests on its financial position, financial performance and cash flows.

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

  • PBE IPSAS 38 – 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 2022

    Download

    Additional materials

    IPSAS 38 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous version

  • PBE IPSAS 38 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017

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

    Download

    Additional materials

    IPSAS 38 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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