Improvements to IPSAS, 2021

The International Public Sector Accounting Standards Board® (IPSASB®) has issued Improvements to IPSAS, 2021. 

Improvements to IPSAS, 2021 includes general improvements and International Financial Reporting Standards® (IFRS®) alignment improvements to IPSAS. General improvements consist of proposals for minor amendments to IPSAS identified by stakeholders. IFRS alignment improvements consist of proposals for minor amendments to IPSAS sourced from recent IFRS improvements and narrow scope amendment projects.