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IPSASB presentation with an overview of the finalised public sector conceptual framework

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

13 Feb 2015

The International Public Sector Accounting Standards Board (IPSASB) has made available a presentation providing an overview of the key aspects of the 'Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities'.

The finalised framework was published on 31 October last year after the IPSASB completed its multi-phase project initiated in 2006. The framework aims at enabling the IPSASB to further improve the consistency of its standard-setting by strengthening the linkage between IPSASs and enhance the IPSASB's accountability through improved transparency of the concepts underpinning the development of IPSASs and RPGs.

The presentation (36 mins) is available on the IPSASB website.

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