IPSAS 8 Interests in Joint Ventures

Interests in Joint Ventures

Withdrawn standard. IPSAS 8 Interests in Joint Ventures was withdrawn as part of the IPSASB's 2015 Consolidation Suite, mirroring the IASB's 2011 replacement of IAS 31 with IFRS 11. It was superseded for annual financial statements covering periods beginning on or after 1 January 2017 by IPSAS 37 Joint Arrangements. Retained as a numbering placeholder with a redirect map.

IPSAS 8, Interests in Joint Ventures, was withdrawn as part of the IPSASB's 2015 Consolidation Suite, mirroring the IASB's 2011 replacement of IAS 31 with IFRS 11. It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.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 37 for current requirements.

Replaced by

IPSAS 37 – Joint Arrangements

Why This Standard Is Here

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

IPSAS 8, Interests in Joint Ventures, was withdrawn as part of the IPSASB's 2015 "Consolidation Suite" project, mirroring the IASB's own 2011 replacement of IAS 31 with IFRS 11. It was superseded for annual financial statements covering periods beginning on or after 1 January 2017.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.

Superseded by IPSAS 37

Proportionate consolidation option removed

IPSAS 8 covered jointly controlled operations, assets, and entities, permitting proportionate consolidation for jointly controlled entities. Its requirements – together with what had been IPSAS 7's associate equity-accounting content – were consolidated into a single Standard. The replacement Standard removed the proportionate-consolidation option, aligning with the IASB's IFRS 11 approach.

IPSAS 37 – Joint Arrangements

Classifies joint arrangements as either joint operations (recognize your own share of assets, liabilities, revenue, and expenses directly) or joint ventures (equity method only, per IPSAS 36) – based on the parties' rights and obligations, not the legal vehicle used.

Redirect Map

Withdrawn number → live Standard

WithdrawnSuperseded byEffective date

IPSAS 8IPSAS 37Periods beginning on/after 1 Jan 2017

For current authoritative requirements, see the dedicated standard for IPSAS 37 (Joint Arrangements) in this library.