Improvements to IPSAS 2015 sets out amendments to International Public Sector Accounting Standards™ (IPSAS™) for the following:
- Part I: Consequential Amendments Arising from Chapters 1-4 of the Conceptual Framework;
- Part II: General Improvements to IPSAS;
- Part III: IPSAS/Government Finance Statistics Alignment; and
- Part IV: The International Accounting Standards Board’s annual improvements and narrow scope amendments projects.