PBE IPSAS 6 (PS)

Consolidated and Separate Financial Statements

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

  • PBE IPSAS 6 (PS) – 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    1 Jan 2017 (superseded by PBE IPSASs 34 and 35)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)

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Previous version

  • PBE IPSAS 6 (PS) – 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

    Download
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Standards