PBE IPSAS 6 (NFP)

Consolidated and Separate Financial Statements

Requires an entity that is a controlling entity to present consolidated financial statements.

  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSASs 34 and 35)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IFRS 9)

Previous version

  • PBE IPSAS 6 (NFP) – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IPSAS 6 (NFP) IPSASB – 1 Jan 2016