This Handbook contains the complete set of the International Public Sector Accounting Standards Board's (IPSASB®) pronouncements on IPSAS®, published as of January 30, 2016.
It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.
Representatives of the IESBA Consultative Advisory Group (CAG) member organizations and IESBA CAG Chair, along with the IESBA Chair and members, discuss key aspects of the IESBA's standard, Responding to Non-Compliance with Laws & Regulations, including its relevance to various constituencies, including: