Improvements to IPSASs

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    Handbooks, Standards, and Pronouncements


    Published: Oct 31, 2010
    30 Pages

    ISBN 978-1-60815-079-3



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    Improvements to IPSASs

    This document sets out amendments to IPSASs and the related Bases for Conclusions, Comparisons with IFRSs/IASs and guidance. Part I of this document contains amendments that are drawn from the IASB document, Improvements to IFRSs issued in April 2009. The IASB's rationale for its amendments is documented in the related Bases for Conclusions in that IASB document. The effective date of each amendment is included in the IPSAS affected.

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