Improvements to IPSAS, 2018 deals with non-substantive changes to IPSAS through a collection of unrelated amendments.
The objective of Part I of Improvements to IPSAS, 2018 is to make improvements to IPSAS in order to address issues raised by stakeholders. Amendments included in Part I arise from comments received from stakeholders.
The objective of Part II of Improvements to IPSAS, 2018 is to make Improvements to IPSAS in order to align with amendments to IFRS based on the IASB’s Improvements to IFRS projects, Narrow Scope Amendments projects, and Interpretations of the IFRS Interpretations Committee. Amendments included in Part II arise through consideration of the annual improvements and narrow scope amendments projects of the IASB, and Interpretations of the IFRS Interpretations Committee.
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