Guidance & Support Tools
Published: May 20, 2015
ISBN ISBN: 978-1-60815-236-0
Accounting for Sovereign Debt Restructurings under IPSAS
This Questions and Answers publication and accompanying audio podcast have been issued by the staff of the International Public Sector Accounting Standards Board (IPSASB) to highlight how International Public Sector Accounting Standards (IPSASs) reflect the accounting consequences of sovereign debt restructuring transactions.
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