Improvements to IPSASs

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    Handbooks, Standards, and Pronouncements


    Published: Dec 31, 2009
    34 Pages

    ISBN 978-1-60815-058-8



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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. These amendments are drawn from the IASB document, Improvements to IFRS issued in May 2008. The IASB's rationale for its amendments is documented in the related Bases for Conclusions in the IASB's document, Improvements to IFRS.

    Improvements to IPSASs (PDF | 451K)


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