International Public Sector Accounting Standards

E553443

international accounting standards public sector accounting standards

International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.

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All labels observed (1)

Label	Occurrences
International Public Sector Accounting Standards canonical	1

Statements (51)

Predicate	Object
instanceOf	international accounting standards ⓘ public sector accounting standards ⓘ
abbreviation	IPSAS NERFINISHED ⓘ
acronymOf	IPSAS NERFINISHED ⓘ
appliesTo	central governments ⓘ government entities ⓘ local governments ⓘ other public sector organizations ⓘ public sector entities ⓘ state governments ⓘ
basisOfAccounting	accrual basis ⓘ
covers	consolidated financial statements ⓘ employee benefits ⓘ financial instruments ⓘ first-time adoption of accrual basis IPSAS ⓘ impairment of assets ⓘ intangible assets ⓘ leases ⓘ presentation of financial statements ⓘ property plant and equipment ⓘ provisions and contingencies ⓘ revenue from non-exchange transactions ⓘ revenue recognition ⓘ segment reporting ⓘ service concession arrangements ⓘ
developedBy	International Public Sector Accounting Standards Board NERFINISHED ⓘ
focus	general purpose financial statements of public sector entities ⓘ
geographicScope	international ⓘ
hasComponent	IPSAS on accrual basis of accounting NERFINISHED ⓘ IPSAS on cash basis of accounting NERFINISHED ⓘ
includes	accrual-based IPSAS NERFINISHED ⓘ cash-basis IPSAS NERFINISHED ⓘ
influencedBy	International Financial Reporting Standards NERFINISHED ⓘ
issuedBy	International Public Sector Accounting Standards Board NERFINISHED ⓘ
language	English ⓘ
objective	facilitate international comparability of public sector accounts ⓘ provide high-quality public sector accounting standards ⓘ strengthen public financial management ⓘ
overseenBy	International Federation of Accountants NERFINISHED ⓘ
purpose	enhance accountability of public sector entities ⓘ enhance transparency of public sector finances ⓘ improve comparability of public sector financial statements ⓘ improve quality of public sector financial reporting ⓘ support better decision making in the public sector ⓘ
relatedTo	International Financial Reporting Standards NERFINISHED ⓘ
sector	public sector ⓘ
typeOfStandard	financial reporting standard ⓘ
usedBy	intergovernmental organizations ⓘ multilateral development banks ⓘ national governments ⓘ subnational governments ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Peacekeeping Financing Liaison Unit → uses → International Public Sector Accounting Standards ⓘ