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Exposure Draft 45, Improvements to IPSASs 2011

IPSASB
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Exposure Draft 45, Improvements to IPSASs 2011 - Part I proposes to delete the Introduction section of each IPSAS where relevant (i.e., 21 of 31 IPSASs). Part II proposes to add an Objective paragraph to the four IPSASs which do not currently include an Objective paragraph (IPSASs 6 - 8 and 10). Part III proposes improvements to four IPSASs (IPSAS 16, 17, 19 and 21).

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