Improvements to IPSAS, 2018
IPSASB
Oct 26, 2018 | Handbooks, Standards, and Pronouncements
English
All available Translations: Mongolian
Improvements to IPSAS, 2018 deals with non-substantive changes to IPSAS through a collection of unrelated amendments.
The objective of Part I of Improvements to IPSAS, 2018 is to make improvements to IPSAS in order to address issues raised by stakeholders. Amendments included in Part I arise from comments received from stakeholders.
The objective of Part II of Improvements to IPSAS, 2018 is to make Improvements to IPSAS in order to align with amendments to International Financial Reporting Standards based on the IASB’s Improvements to IFRS projects, Narrow Scope Amendments projects, and Interpretations of the IFRS Interpretations Committee. Amendments included in Part II arise through consideration of the annual improvements and narrow scope amendments projects of the IASB, and Interpretations of the IFRS Interpretations Committee.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021
