International Public Sector Accounting Standards

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These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

IPSAS aims to improve the quality of general purpose financial reporting by public sector entities, leading to better informed assessments of the resource allocation decisions made by governments, thereby increasing transparency and accountability.

This objective is to be delivered by developing and maintaining IPSAS and other financial reporting guidance, and by raising awareness and adoption of accrual-based accounting in the public sector.



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