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IPSASB issues updated chapters of conceptual framework

Published: October 12, 2023

The International Public Sector Accounting Standards Board® (IPSASB®), developer of IPSAS®, has issued an update to its conceptual framework.

Source: theaccountant-online.com

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Ian CarruthersInternational Public Sector Accounting Standards BoardCompany ProfilesCompany ProfileInternational Accounting Standards BoardConceptual FrameworkRecommended Practice GuidelinesQualitative CharacteristicsFinancial ReportingPublic Sector EntitiesFinancial Statements