Apr 30, 2004 | Surveys & Reports
The primary objective of this Research Report is to determine if an IPSAS should be issued on budget reporting. In its initial strategy papers prepared in 2000 and 2001, the IFAC Public Sector Committee (PSC) identified budget reporting as a key public sector specific issue to be addressed in the second phase of its standards setting program. With the completion of its core 20 accrual IPSASs and the comprehensive cash basis IPSAS, the PSC actioned this research project to identify and make recommendations as appropriate on the various aspects of budget formulation, execution and reporting.
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