IPSAS 38, Disclosure of Interests in Other Entities

IPSASB

Jan 30, 2015 | Handbooks, Standards, and Pronouncements

978-1-60815-213-1

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IPSAS 38 brings together the disclosures previously included in IPSASs 6–8. It also introduces new disclosure requirements, including those related to structured entities that are not consolidated and controlling interests acquired with the intention of disposal.

IPSAS 38, Disclosure of Interests in Other Entities

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