Podcast: Accounting for Sovereign Debt Restructurings under IPSAS

May 20, 2015 | Toronto, Canada | English

This audio podcast and accompanying publication have been issued by the staff of the International Public Sector Accounting Standards Board (IPSASB) to highlight how International Public Sector Accounting Standards (IPSASs) reflect the accounting consequences of sovereign debt restructuring transactions.

In this podcast, IPSASB Acting Director John Stanford and Technical Manager Ross Smith discuss issues which may be encountered in a sovereign debt restructuring. 

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