Consultation Paper, Natural Resources
The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment the Consultation Paper, Natural Resources.
This Consultation Paper is the IPSASB’s first step in developing guidance on the recognition, measurement, presentation, and disclosure of natural resources in the public sector. The IPSASB welcomes the views of constituents on the proposed guidance and other matters raised in the consultation paper.
The At-a-Glance summary document provides an overview of the Consultation Paper.
Comments are due by October 17, 2022. Comments must be submitted in English.