Handbooks, Standards, and Pronouncements
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Published: Jan 30, 2019
English
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Amendments to IPSAS 36, Investments in Associates and Joint Ventures, and IPSAS 41, Financial Instruments
Amendments to IPSAS 36 and IPSAS 41, 2018 comprises: Part I: Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36); and Part II: Prepayment Features with Negative Compensation (Amendments to IPSAS 41). Amendments in Part I and II arise from consideration of the annual improvements and narrow scope amendments projects of the IASB.
Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft 67, Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19)
- IPSASB Delivers Guidance on Significant Areas of Public Expenditure
- IPSASB Strategy and Work Plan 2019-2023
- IPSASB to Sharpen Focus on Public Financial Management and Benefits of IPSAS Adoption
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