Recommended Practice Guideline 2

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    Guidance & Support Tools, Handbooks, Standards, and Pronouncements

    IPSASB

    Published: Jul 26, 2013
    13 Pages

    ISBN 978-1-60815-159-2

    English

     

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    public sector, IPSASB

    Recommended Practice Guideline 2
    Financial Statement Discussion and Analysis

    RPG 2 provides guidance for preparing and presenting financial statement discussion and analysis. Financial statement discussion and analysis will assist users to understand the financial position, financial performance, and cash flows presented in the general purpose financial statements (“financial statements”).

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

    Recommended Practice Guideline 2 (PDF | 300K)
    Financial Statement Discussion and Analysis

     

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