{"id":53198,"date":"2015-01-31T14:35:00","date_gmt":"2015-01-31T14:35:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=064189a2781c0e3c1f3ab29a4707c484"},"modified":"2015-01-31T14:35:00","modified_gmt":"2015-01-31T14:35:00","slug":"ipsasb-publishes-five-ipsas-based-on-the-iasbs-package-of-five","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=53198","title":{"rendered":"IPSASB publishes five IPSAS based on the IASB&#8217;s &#8216;package of five&#8217;"},"content":{"rendered":"<p>The International Public Sector Accounting Standards Board (IPSASB) has published a series of five International Public Sector Accounting Standards (IPSASs) on accounting for interests in other entities. The five pronouncements are based on the &#8216;package of five&#8217; standards issued by the IASB in May 2011 dealing with consolidation, joint arrangements, the equity method, separate financial statements and disclosure. However, the IPSASB made a number of amendments to the IASB&#8217;s pronouncements to tailor them for the public sector.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Public Sector Accounting Standards Board (IPSASB) has published a series of five International Public Sector Accounting Standards (IPSASs) on accounting for interests in other entities. The five pronouncements are based on the &#8216;packag&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53198"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=53198"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/53198\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=53198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}