This Exposure Draft (ED) builds on a consultation paper issued in 2011 and provides good practice guidelines on reporting service performance information. Development of ED 54 reflects the IPSASB’s commitment to addressing public sector- specific reporting issues, including those that relate to information additional to the financial statements.
IPSASB: Exposure Draft (ED) 54, Reporting Service Performance Information
20 de diciembre de 2013 | Actualidad