Public Benefit Entity International Public Sector Accounting Standard 37

Joint Arrangements


View this Standard in the Standards Navigator

Establishes principles for financial reporting by entities that have an interest in arrangements that are controlled jointly (i.e. joint arrangements).

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

  • PBE IPSAS 37 – 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 37 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 37 – 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 37 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards and guidance