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Key Characteristics of the Public Sector with Potential Implications for Financial Reporting

International Public Sector Accounting Standards Board
IPSASB
| Exposure Drafts and Consultation Papers
English
Comments due by:

The exposure draft, Key Characteristics of the Public Sector with Potential Implications for Financial Reporting, provides background on issues affecting the development of a conceptual framework for public sector entities and standard setting. In particular, it highlights that public sector entities are likely to depend upon taxation rather than commercially generated profits for their continued existence--and have governance arrangements that generally involve a legislative body holding an executive to account.

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