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IPSASB releases questions and answers on state-owned enterprises

  • IPSASB (International Public Sector Accounting Standards Board) (mid gray) Image

01 Jun 2018

The staff of the International Public Sector Accounting Standards Board (IPSASB) has compiled a document with questions and answers relating to the compatibility for consolidation purposes of International Public Sector Accounting Standards (IPSAS) and commercial public sector entities.

The staff of the IPSASB concludes that the use of IPSAS for non-profit-seeking entities should not give rise to significant compatibility issues when state-owned enterprises reporting under IFRS, or a similar national framework, are consolidated into a government’s financial statements.

Please click to access the document on the IPSASB website.

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