Public sector standard on disclosure of external assistance
18 Jan 2008
The International Public Sector Accounting Standards Board has updated the 'cash-basis IPSAS' – Financial Reporting under the Cash Basis of Accounting – to include new requirements for disclosure of international aid, development grants, and other forms of external assistance.
The new requirements are effective for reporting periods beginning on or after 1 January 2009. Click for Press Release (PDF 99k).
