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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