PBE IPSAS 20

Related Party Disclosures


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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: Sept 2014

    Date compiled to: Jan 2021


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