PBE IPSAS 20

Related Party Disclosures

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: Sep 2014

    Date compiled to: 31 Jan 2021


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

Previous version

  • PBE IPSAS 20 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2018 (excludes PBE FRS 48)


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