PBE IPSAS 38

Disclosure of Interests in Other Entities

Requires an entity to disclose information that enables users of its financial statements to evaluate:

  1. The nature of, and risks associated with, its interests in controlled entities, unconsolidated controlled entities, joint arrangements and associates, and structured entities that are not consolidated; and
  2. The effects of those interests on its financial position, financial performance and cash flows.
  • PBE IPSAS 38 – 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 2022


    Additional material: IPSAS 38 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous version

  • PBE IPSAS 38 – 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 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)


    Additional material: IPSAS 38 IPSASB BC (Handbook of IPSAS Pronouncements)