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IPSAS AND Accrual Accounting: Critically Important for Investment and Voting Decisions
Both International Public Sector Accounting Standards (IPSAS) and accrual accounting for public sector finances are fundamental for sound investment and voting decisions by the public, says Ian Ball, Chairman, CIPFA International. In addition to enabling sound decisions within a nation, IPSAS and accrual accounting allow for accurate comparisons between countries and public sector entities.
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