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 2019 (early adoption permitted)

  Date of issue: Sept 2014

  Date compiled to: Jan 2018 (excludes PBE FRS 48)

  Download

  ---

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

  External Resource

• PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
  1 Jan 2017

  Date of issue: Sept 2014

  Date compiled to: Jan 2017 (excludes PBE IPSASs 34-38)

  Download

• PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
  1 Jan 2016

  Date of issue: Sept 2014

  Date compiled to: Dec 2015

  Download

• 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
  1 Jan 2017

  Date of issue: Jan 2017

  Download

• PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
  1 Jul 2014

  Date of issue: May 2013

  Download