Search results with tag "Ipsas 1"
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS …
www.ifac.orgIPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS History of IPSAS This version includes amendments resulting from IPSASs issued up to January 31, 2018. IPSAS 1, Presentation of Financial Statements was issued in May 2000. In December 2006 the IPSASB issued a revised IPSAS 1. Since then, IPSAS 1 has been amended by the following IPSASs:
Presentation of Financial Statements
www.aasb.gov.auIPSAS 1 Presentation of Financial Statements (May 2000) is drawn primarily from IAS 1 Presentation of Financial Statements (revised 1997). The main differences between IPSAS 1 and AASB 101 are: (a) AASB 101 allows the presentation of either a statement showing all
IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS
www.ifac.org27 IPSAS 1 IPSAS 1, “Presentation of Financial Statements” (IPSAS 1) is set out in paragraphs PUBLIC SECTOR 1−155 and Appendices A−B. All the paragraphs have equal authority. IPSAS 1 should be read in the context of its objective, the Basis for Conclusions, and the “Preface to International Public Sector Accounting Standards.” IPSAS 3,
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