IPSASB publishes amendments regarding public sector financial instruments

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11 Dec 2020

The International Public Sector Accounting Standards Board (IPSASB) has published 'Non-Authoritative Amendments to IPSAS 41 'Financial Instruments'' with amendments that supplement the IPSASB’s existing guidance in IPSAS 41 for topics that are unique to the public sector and have a significant impact on government finances.

The amendments clarify existing guidance for four public sector instruments:

  • Monetary gold;
  • Currency in circulation;
  • IMF quota subscriptions; and
  • IMF special drawing rights.

Please click to access Non-Authoritative Amendments to IPSAS 41 'Financial Instruments', a short introductory webinar and an At a Glance introduction on the IPSASB website.

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