International summary comparison: PSAB’s proposals for a revised conceptual framework and IPSASB’s existing conceptual framework

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Mar 26, 2021

On March 26, 2021, the Public Sector Accounting Board (PSAB) released a summary comparison document to provide an overview of the differences between the two conceptual frameworks.

This comparison is helpful given PSAB’s decision to adapt IPSAS principles when developing future standards.

Review the summary on the PSAB's website.

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