Study 13 - Governance in the Public Sector

This Study focuses on governance arrangements in the public sector; specifically on the responsibilities of a governing body of a public sector controlled entity. The IPSASB (formerly the Public Sector Committee) believes that the publication of this Study will contribute to good governance and accountability in the public sector throughout the world.

Study 13 - Governance in the Public Sector (PDF | 410K)
Date: Aug 01, 2001

Related Resources

• Budget Reporting
• Estudio 14 - Transición a la base contable de acumulación (o devengo): Directrices para entidades del sector público (Tercera edición)
• International Public Sector Accounting Standards (IPSASs) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
• Study 14 - Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities (Third Edition)
• The Road to Accrual Accounting in the United States of America