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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2013 IAESB Annual Report
The International Accounting Education Standards Board™ (IAESB™) has released its 2013 Annual Report, Enhancing Professional Accounting Education. The report highlights the IAESB’s work in the public interest to enhance the quality and consistency of professional accounting education practices throughout the world and to strengthen the public’s confidence in the competence and judgment of professional accountants.
IAESB