PBE IPSAS 36

Investments in Associates and Joint Ventures


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Prescribes the accounting for investments in associates and joint ventures and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures.

  • PBE IPSAS 36 – 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: Jan 2021 (excludes PBE IFRS 17)

    Download
    Additional material: IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Previous versions

  • PBE IPSAS 36 – 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: Jan 2020 (excludes PBE IFRS 9, PBE IPSAS 41 and PBE IFRS 17)

    Download
    Additional material: IPSAS 36 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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