Section PS 3420 – Inter-entity Transactions

October 01, 2019

Accounting for and reporting transactions between public sector entities that comprise a government’s reporting entity from both a provider and recipient perspective. It may be useful to read this Section in conjunction with Section PS 2200, Related Party Disclosures.

Does not apply to:
  • Restructuring transactions;
  • Transactions between a partner and a government partnership (see Section PS 3060, Government Partnerships).

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