Skip to main content

Staff Questions and Answers on Accounting for Contingencies and Financial Guarantees

| Staff Q&A

This Questions and Answers (Q&A) publication is issued by the staff of the International Public Sector Accounting Standards Board (IPSASB) to provide insight on the financial reporting for certain contingencies and financial guarantees. This publication highlights the relevant IPSAS guidance already available to aid constituents in accounting for these transactions.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.