PBE IPSAS 20

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.

• 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 material: IPSAS 20 IPSASB BC (Handbook of IPSAS Pronouncements)

  External Resource