Exposure Drafts and Consultation Papers
Published: Dec 20, 2013
Comments due by:
May 31, 2014
Exposure Draft (ED) 54, Reporting Service Performance Information
This Exposure Draft (ED) builds on a consultation paper issued in 2011 and provides good practice guidelines on reporting service performance information. Development of ED 54 reflects the IPSASB’s commitment to addressing public sector-specific reporting issues, including those that relate to information additional to the financial statements.
An At-a-Glance summary provides an overview of the Exposure Draft.
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