Category: Public Sector Accounting

International Public Sector Accounting Standards: New Disclosure Requirements for Recipients of External Assistance

ACCA International Public Sector Bulletin / February 2008

Download in Adobe Acrobat format

International Public Sector Accounting Standards: New Disclosure Requirements for Recipients of External Assistance

File Name: Paul_Sutcliffe_ACCA_Bulletin_Disclosure_Requirements_Feb2008.pdf

File Size: 35.86 KB

The International Public Sector Accounting Standards Board (IPSASB) has recently updated its International Public Sector Accounting Standard Financial Reporting under the cash Basis of Accounting (cash Basis IPSAS) to include additional required and encouraged disclosures about external assistance, including emergency assistance and development aid received by governments and government agencies in developing and other countries.