IPSAS 7 Investments in Associates
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IPSAS 7

Withdrawn

Investments in Associates

Withdrawn standard. IPSAS 7 Investments in Associates was withdrawn as part of the IPSASB's 2015 Consolidation Suite, mirroring the IASB's 2011 revision of IAS 28 (Investments in Associates and Joint Ventures). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017 by IPSAS 36 Investments in Associates and Joint Ventures. Retained as a numbering placeholder with a redirect map.

Issued
Dec 2000
Latest amendment
2015
Covers
Withdrawn – superseded by IPSAS 36
Withdrawn Standard

IPSAS 7, Investments in Associates, was withdrawn as part of the IPSASB's 2015 Consolidation Suite, mirroring the IASB's 2011 revision of IAS 28 (Investments in Associates and Joint Ventures). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.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 36 for current requirements.

Replaced by
IPSAS 36 – Investments in Associates and Joint Ventures
1

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder
IPSAS 7, Investments in Associates, was withdrawn as part of the IPSASB's 2015 "Consolidation Suite" project, mirroring the IASB's own 2011 revision of IAS 28 (Investments in Associates and Joint Ventures). It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.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 Standard.
2

Superseded by IPSAS 36

Associates and joint ventures unified into one Standard
IPSAS 7 prescribed the equity-method accounting for investments in associates. Its requirements – together with what had been IPSAS 8's joint venture equity-accounting content – were consolidated into a single Standard covering both relationship types.
IPSAS 36 – Investments in Associates and Joint Ventures
Defines significant influence, requires the equity method for both associates and joint ventures, and sets out impairment and discontinuation-of-equity-method requirements.
3

Redirect Map

Withdrawn number → live Standard
WithdrawnSuperseded byEffective date
IPSAS 7IPSAS 36Periods beginning on/after 1 Jan 2017
For current authoritative requirements, see the dedicated standard for IPSAS 36 (Investments in Associates and Joint Ventures) in this library.