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INTERNATIONAL PUBLIC SECTOR ACCOUNTING …
www.ifac.orgIPSAS 1 International Public Sector Accounting Standard 1, Presentation of Financial Statements, is set out in paragraphs 1−155. All the paragraphs have equal authority. IPSAS 1 should be read in the context of its objective, the Basis for Conclusions, the Preface to International Public Sector Accounting Standards and the Conceptual