IPSASB Staff Questions and Answers on State-Owned Enterprises

May 30, 2018 | Staff Q&A

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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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