IPSASB issues proposals in final phase of its public sector conceptual framework project

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The International Public Sector Accounting Standards Board (IPSASB) has published a further exposure draft in its multi-phase Conceptual Framework project. The latest exposure draft deals with the concept of ‘presentation’ in general purpose financial reports (GPFRs), including general purpose financial statements of governments and other public sector entities, but also extending to additional information and reports that enhance, complement, and supplement the financial statements.

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