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Module 7 – Consolidation and Public Sector Combinations

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IPSAS 34 – Separate Financial Statements
IPSAS 35 – Consolidated Financial Statements
IPSAS 36 – Investments in Associates and Joint Ventures
IPSAS 37 – Joint Arrangements
IPSAS 38 – Disclosure of Interests in Other Entities
IPSAS 40 – Public sector Combinations

IPSAS 37 – Joint Arrangements

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You must first complete Module 1 – Introduction to IPSAS before taking this course.

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