Recommended Practice Guideline 2
Financial Statement Discussion and Analysis
IPSASB
Jul 26, 2013 | Support for Standards & Pronouncements
13 Pages
ISBN 978-1-60815-159-2
English
RPG 2 provides guidance for preparing and presenting financial statement discussion and analysis. Financial statement discussion and analysis will assist users to understand the financial position, financial performance, and cash flows presented in the general purpose financial statements (“financial statements”).
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