Recommended Practice Guideline 1
Reporting on the Long-Term Sustainability of an Entity’s Finances
IPSASB
Jul 24, 2013 | Support for Standards & Pronouncements
27 Pages
ISBN 978-1-60815-158-5
English
RPG 1 provides guidance on reporting on the long-term sustainability of a public sector entity’s finances (“reporting long-term fiscal sustainability information”). It also provides information on the impact of current policies and decisions made at the reporting date on future inflows and outflows and supplements information in the general purpose financial statements (“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) 82, Retirement Benefit Plans
- Exposure Draft (ED) 83, Reporting Sustainability Program Information
- IPSASB Call for Nominations 2024