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Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities

Phase 1: Exposure Draft
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities(the Conceptual Framework) will establish and make explicit the concepts that are to be applied in developing International Public Sector Accounting Standards (IPSASs) and other documents that provide guidance on information included in general purpose financial reports (GPFRs).

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

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