Updated Q&A: Accounting for Sovereign Debt Restructurings under IPSAS
IPSASB
Aug 14, 2018 | Staff Q&A
English
This updated Questions and Answers publication has been issued by IPSASB staff to highlight how IPSAS reflect the accounting consequences of sovereign debt restructuring transactions.
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Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Delivering for the Future: IPSASB 2017-2018 Biennial Review
- Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments
- Exposure Draft 75, Leases
- Request for Information, Concessionary Leases and Other Arrangements Similar to Leases