Public Benefit Entity International Public Sector Accounting Standard 20

Related Party Disclosures


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Requires disclosures about an entity’s transactions with its related parties and relationships between controlling entities and controlled entities irrespective of whether there have been transactions between those related parties.

Applicable for reporting periods as indicated. Previous versions can be found on the archive page.

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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    Additional materials

    IPSAS 20 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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