IPSAS 6 Consolidated and Separate Financial Statements

Consolidated and Separate Financial Statements

Withdrawn standard. IPSAS 6 Consolidated and Separate Financial Statements was withdrawn as part of the IPSASB's 2015 Consolidation Suite project, mirroring the IASB's 2011 replacement of IAS 27 with IFRS 10 and IAS 27 (2011). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017 by IPSAS 35 Consolidated Financial Statements and IPSAS 34 Separate Financial Statements. Retained as a numbering placeholder with a redirect map.

IPSAS 6, Consolidated and Separate Financial Statements, was withdrawn as part of the IPSASB's 2015 Consolidation Suite, mirroring the IASB's 2011 replacement of IAS 27 with IFRS 10 and IAS 27 (2011). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.

Retained as a numbering placeholder. The 2025 IPSASB Handbook contains only a one-paragraph removal notice for this number; there is no remaining technical content to build a reference poster from. Use IPSAS 34 and IPSAS 35 for current requirements.

Replaced by

IPSAS 35 – Consolidated Financial Statements

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder

IPSAS 6, Consolidated and Separate Financial Statements, was withdrawn as part of the IPSASB's 2015 "Consolidation Suite" project, mirroring the IASB's own 2011 replacement of IAS 27 with IFRS 10 and IAS 27 (2011). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.

The 2025 IPSASB Handbook now contains only a one-paragraph removal notice for this number – there is no remaining technical content to build a reference poster from. This page exists so the poster library's numbering stays complete and correctly redirects to the live successor Standards.

Superseded by IPSAS 34 & IPSAS 35

One Standard split into two focused Standards

IPSAS 6 originally set out when a controlling entity presents consolidated financial statements, how to account for changes in the level of ownership interest, and the requirements for preparing separate financial statements. Its content was split:

IPSAS 34 – Separate Financial Statements

Accounting for investments in controlled entities, joint ventures, and associates when an entity prepares separate (non-consolidated) financial statements.

IPSAS 35 – Consolidated Financial Statements

The control model, consolidation procedures, and non-controlling interest presentation for a controlling entity's consolidated statements.

Redirect Map

Withdrawn number → live Standard

WithdrawnSuperseded byEffective date

IPSAS 6IPSAS 34 IPSAS 35Periods beginning on/after 1 Jan 2017

For current authoritative requirements, see the dedicated standards for IPSAS 34 (Separate Financial Statements) and IPSAS 35 (Consolidated Financial Statements) in this library.