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
Description
• 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
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