The IPSASB® has published the following five International Public Sector Accounting Standards™ (IPSASs™):

  • IPSAS 34,  Separate Financial Statements
  • IPSAS 35,  Consolidated Financial Statements
  • IPSAS 36,  Investments in Associates and Joint Ventures
  • IPSAS 37,  Joint Arrangements
  • IPSAS 38,  Disclosure of Interests in Other Entities

These five standards will replace current requirements in:

  • IPSAS 6, Consolidated and Separate Financial Statements;
  • IPSAS 7, Investments in Associates; and
  • IPSAS 8, Interests in Joint Ventures.

A key part of the IPSASB’s strategy to develop high-quality public sector financial reporting standards is to maintain existing IPSASs. IPSASs 6, 7, and 8 are based on International Financial Reporting Standards (IFRSs). Because the underlying IFRSs have changed, the IPSASB has developed IPSASs 34-38 so that convergence with the related IFRSs is maintained to the extent appropriate. These IPSASs also incorporate important guidance to make them appropriate for application in the public sector.

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