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.


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