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Recognition and Measurement of Social Benefits

IPSASB
| Exposure Drafts and Consultation Papers
English
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The International Public Sector Accounting Standards Board (IPSASB) has released for comment a Consultation Paper, Recognition and Measurement of Social Benefits.

The delivery of social benefits to the public is the primary objective of most governments and social benefits often account for a large proportion of a government’s budget. There is an opportunity for the IPSASB to improve its suite of standards by developing an International Public Sector Accounting Standard™ (IPSAS™) on social benefits. The IPSASB asks constituents for their views on the different approaches identified.

The At-a-Glance summary document provides an overview of the Consultation Paper.

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Recognition and Measurement of Social Benefits
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At a Glance: Recognition and Measurement of Social Benefits
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