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The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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(IPSASB®) works to improve public sector financial reporting worldwide through the development of IPSAS®, international accrual-based accounting standards, for use by governments and other public sector entities around the world.
The IPSASB's Biennial Review, Delivering for the Future, summarizes the Board’s successes, challenges, and key outputs during 2017 and 2018.
The majority of the Board’s projects during the review period were public sector-specific in nature and aimed at closing perceived gaps in the IPSASB’s suite of standards, while maintaining alignment with International Financial Reporting Standards, when appropriate.
The IPSASB Strategy and Work Plan 2019-2023 was also developed during the review period, which will guide the Board’s future activities toward its strategic objective.
ED 68, Improvements to IPSAS, 2019, was approved by the International Public Sector Accounting Standards Board (IPSASB) in June 2019. ED 68 proposes minor Improvements to IPSAS in order to address issues raised by stakeholders. The proposals in this Exposure Draft may be modified in light of comments received before being issued in final form.
This Consultation Paper is the IPSASB’s first step in establishing a comprehensive measurement framework for the public sector. The Consultation Paper focuses on better aligning the IPSAS measurement requirements with those established in the Conceptual Framework. This project sets out to:
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