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Recommended Practice Guideline 2

Financial Statement Discussion and Analysis
IPSASB
| Support for Standards & Pronouncements
978-1-60815-159-2
English

RPG 2 provides guidance for preparing and presenting financial statement discussion and analysis. Financial statement discussion and analysis will assist users to understand the financial position, financial performance, and cash flows presented in the general purpose financial statements (“financial statements”).

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Financial Statement Discussion and Analysis
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