20101208-IPSASB-Staff-Draft-Key Characteristics …

International public Sector Accounting Standards Board International public Sector Accounting Standards Board Key Characteristics of the public Sector staff draft Not Approved by the International public Sector Accounting Standards Board December 2010 2 Preface This draft document has been prepared by the staff of the ipsasb as part of the ipsasb s project on the Conceptual Framework for General Purpose Financial Reporting by public Sector Entities. The staff draft highlights certain Characteristics of the public sector that may have an impact on development of a conceptual framework for the public sector and therefore on accounting standard-setting in the public sector.

2 Preface This draft document has been prepared by the staff of the IPSASB as part of the IPSASB’s project on the Conceptual Framework for General Purpose Financial Reporting by Public Sector

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  Draft, Public, Staff, Characteristics, Ipsasb staff draft key characteristics, Ipsasb

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