a15 ipsas_06

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IPSAS 6 227 P U B L I C S E C T O R IPSAS 6—CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS Acknowledgment This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 27 (Revised 2003), Consolidated and Separate Financial Statements, published by the International Accounting Standards Board (IASB). Extracts from IAS 27 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Financial Reporting Standards (IFRS) Foundation. The approved text of the International Financial Reporting Standards (IFRSs) is that published by the IASB in the English language, and copies may be obtained directl y from IFRS Publicat ions Depart ment, Fir st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. E-mail: publicatio [email protected] Internet: www.ifrs.org IFRSs, IASs, Exposure Drafts, and other publications of the IASB are copyright of the IFRS Foundation. “IFRS,” “IAS,” “IASB,” “IFRS Foundation,” “International Accounting Standards,” and “International Financial Reporting Standards” are trademarks of the IFRS Foundation and should not be used without the approval of the IFRS Foundation.

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