Accounting for Sovereign Debt Restructurings under IPSAS
May 20, 2015 | Guidance & Support Tools
ISBN ISBN: 978-1-60815-236-0
This Questions and Answers publication and accompanying audio podcast 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.
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