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Webinar on the presentation of amalgamations in IPSAS 40

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

16 Mar 2018

In February 2017, the International Public Sector Accounting Standards Board (IPSASB) released IPSAS 40 'Public Sector Combinations'. The Standard applies from 1 January 2019 with earlier adoption encouraged. The IPSASB has now released a video intended to help users understand the requirements regarding amalgamations in IPSAS 40.

IPSAS 40 uses the modified pooling of interests method of accounting for amalgamations. Because this approach does not require comparative figures to be restated, the presentation requirements may be different from other versions of the pooling of interests method that entities have used previously.

Please click to access the short video (11 minutes) on the IPSASB website.

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