IPSASB publishes revised guidance on transition to the accrual basis of accounting in the public sector
20 Jan, 2011
The International Public Sector Accounting Standards Board (IPSASB) has released an updated and improved version of Study 14, Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities.
The third edition of Study 14 provides guidance on how to migrate to the accrual basis of accounting in accordance with International Public Sector Accounting Standards (IPSASs), and is relevant to governments and other public sector entities, including international governmental organisations.
Click for IPSASB press release (link to IFAC website).