PBE IPSAS 7

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    1 Jan 2017 (superseded by PBE IPSAS 36)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: Sep 2014

    Date compiled to: Jan 2017 (excludes PBE IFRS 9)

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Previous version

  • PBE IPSAS 7 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: Dec 2015

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    Additional material: PBE IPSAS 7 IPSASB – This version is effective for reporting periods beginning on or after 1 Jan 2014

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Standards