PBE IPSAS 36

Investments in Associates and Joint Ventures

Prescribes the accounting for investments in associates and joint ventures and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • PBE IPSAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

    Download
    Additional material: IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 36 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Jan 2017

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards