Recommended Practice Guideline 1

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    Guidance & Support Tools, Handbooks, Standards, and Pronouncements


    Published: Jul 24, 2013
    27 Pages

    ISBN 978-1-60815-158-5



    Find more publications & resources related to:
    public sector, IPSASB

    Recommended Practice Guideline 1
    Reporting on the Long-Term Sustainability of an Entity’s Finances

    RPG 1 provides guidance on reporting on the long-term sustainability of a public sector entity’s finances (“reporting long-term fiscal sustainability information”). It also provides information on the impact of current policies and decisions made at the reporting date on future inflows and outflows and supplements information in the general purpose financial statements (“financial statements”).

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

    Recommended Practice Guideline 1 (PDF | 396K)
    Reporting on the Long-Term Sustainability of an Entity’s Finances


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