The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities
The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.
Government Business Enterprises (GBEs) are generally commercially oriented entities that can have a significant impact on a government’s financial performance and financial position.
The At-a-Glance summary document provides an overview of the Consultation Paper.
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Exposure Drafts and Consultation Papers
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