Public Benefit Entity International Public Sector Accounting Standard 35

Consolidated Financial Statements


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Establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.

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

  • PBE IPSAS 35 – 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 35 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 35 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (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 35 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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