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IPSAS 48, Transfer Expenses

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The International Public Sector Accounting Standards Board® (IPSASB®) has issued International Public Sector Accounting Standard® (IPSAS) 48, Transfer Expenses. IPSAS 48 provides accounting guidance for transfer expenses, which account for a significant portion of expenditures for many public sector entities. This new Standard fills a significant gap in the IPSASB’s literature and provides guidance to help entities account for public sector transfer expense transactions.

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