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Archive by category: IPSAS and Non-ProfitReturn
January 2019
We’ll shortly have publication of IPSAS 42 Social Benefits. This standard is one of several related initiatives dealing with liabilities and expenses arising from non-exchange transactions and, on the other side of the fence, ...
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November 2018
CIPFA and the International Federation of Accountants have predicted that by 2023 almost two thirds of governments around the world will be reporting on an accrual basis. Currently just one quarter of governments so far have made the transition from cash.
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August 2018
The IPSASB's latest meeting was in June 2018. One of the topics during that meeting revolved around the replacement of the IPSAS-IFRS tracking table (table) with the IPSAS-IFRS Alignment Dashboard (Dashboard).
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April 2018
In October 2017 the IPSASB issued Exposure Draft 63 Social Benefits. ED 63 follows a Consultation Paper in 2015. The project's objective is to establish the recognition and measurement requirements for social benefits.
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August 2017
The primary objective of general purpose financial reporting by the government or its entities is to provide information about the entity that is useful to users for accountability purposes and decision-making.
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April 2017
Successful IPSAS implementation is not just a matter of an in-depth understanding of the accounting principles of the standards.
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November 2015
Procurement fraud is one of the most pervasive types of fraud which occurs in the public sector. Faced with this situation, what could (or should) be done differently to address this situation?
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How will the FIFA investigations impact future corruption investigations involving senior and middle level government officials?
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September 2015
Once upon a time a young highly motivated finance director was appointed CFO of a developing business. The remit was to change the company – to shift it from a small to big player. But, change was the last thing on the owners’ minds...
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August 2015
Following an announcement by the government of Greece that it would be adopting International Public Sector Accounting Standards (IPSAS), an intriguing article by publicfinanceinternational.org examines whether the adoption could change the world's view of Greek debt.
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