Handbooks, Standards, and Pronouncements
Published: Nov 08, 2017
Revised Cash Basis IPSAS
The International Public Sector Accounting Standards Board (IPSASB) has issued a revised IPSAS, Financial Reporting under the Cash Basis of Accounting. The amendments address some of the main barriers to adoption of this standard.
This revised version of the Cash Basis IPSAS implements the proposals made in Exposure Draft 61, Amendments to Financial Reporting under the Cash Basis of Accounting.
The revised version takes effect on January 1, 2019, with earlier adoption encouraged.
Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.