Improvements proposed to public sector standards

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

02 Jul 2009

The International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants has launched an improvements project with the release of Exposure Draft (ED) 42 Improvements to IPSASs.

This ED is the first of a proposed series of annual improvements to the IPSASs and is modeled on the successful annual improvements program developed by the International Accounting Standards Board (IASB). The proposed amendments in the ED are related primarily to the recognition, measurement, or disclosure requirements but do not represent substantive revisions to the content of existing standards. They reflect changes made by the IASB to related International Financial Reporting Standards. Comments on ED 42 are requested by 30 September 2009. The ED may be downloaded Here.


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