PBE IPSAS 8

Interests in Joint Ventures

Prescribes the accounting for interests in joint ventures.

  • PBE IPSAS 8 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSAS 37)

    Date of issue: Sep 2014

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

Previous version

  • PBE IPSAS 8 – 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 8 IPSASB – 1 Jan 2016