IPSASB Staff Questions and Answers on State-Owned Enterprises
This Q&A discusses the compatibility for consolidation purposes of IPSAS and commercial public sector entities. The use of IPSAS for non-profit-seeking entities should not give rise to significant compatibility issues when SoEs reporting under IFRS, or a similar national framework, are consolidated into a government’s financial statements.
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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