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Public Sector Accounting Standards
The International Public Sector Accounting Standards Board (IPSASB) [previously called the Public Sector Committee] issues International Public Sector Accounting Standards (IPSASs) and Pronouncements which guide public sector financial reporting.
The IPSASB recognizes the significant benefits of achieving consistent and comparable financial information across jurisdictions and it believes that the IPSASs will play a key role in enabling these benefits to be realized. The IPSASB issues IPSASs dealing with financial reporting under the cash basis of accounting and the accrual basis of accounting. The accrual IPSASs are based on the International Financial reporting Standards (IFRSs), issued by the International Accounting Standards Board (IASB) where the requirements of those Standards are applicable to the public sector. They also deal with public sector specific financial reporting issues that are not dealt with in IFRSs.
The adoption of IPSASs by governments will improve both the quality and comparability of financial information reported by public sector entities around the world. The IPSASB encourages the adoption of IPSASs and the harmonization of national requirements with IPSASs. Please consult the following website for the current and most up to date list of IPSASs.
International Financial Reporting Standards and International Accounting Standards
The International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs) are issued by the International Accounting Standards Board. The IASB is committed to developing, in the public interest, a single set of high quality, global accounting standards that require transparent and comparable information in general purpose financial statements. For the current list of IFRS and IASs please consult the IASB website where all the IFRSs and IASs are available on subscription.
International Auditing and Assurance Standards
The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing, quality control, review, other assurance, and related services, and by facilitating the convergence of international and national standards. In doing so, the IAASB enhances the quality and uniformity of audit and assurance practice throughout the world and strengthens public confidence in the global auditing and assurance profession.
The IAASB’s efforts are focused on development, adoption and implementation of International Auditing and Assurance Standards addressing audit, quality control, review, other assurance, and related services engagements.
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