PBE IPSAS 35

Consolidated Financial Statements

Establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.

  • PBE IPSAS 35 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Jan 2017

    Date compiled to: 31 Jan 2021


    Additional material: IPSAS 35 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous versions

  • PBE IPSAS 35 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Jan 2017

    Date compiled to: 31 Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)


    Additional material: IPSAS 35 IPSASB BC (Handbook of IPSAS Pronouncements)
  • PBE IPSAS 35 – 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: 31 Jan 2019 (excludes PBE IFRS 9)


    Additional material: IPSAS 35 IPSASB BC (Handbook of IPSAS Pronouncements)