Public sector standard on disclosure of external assistance

  • IPSAS (International Public Sector Accounting Standards) (old) Image

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).


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