IPSASB publiceert handboek 2010
donderdag 6 mei 2010 | 
0 reacties
De International Public Sector Accounting Standards Board (IPSASB) van de IFAC heeft de editie 2010 van het 'Handbook of International Public Sector Accounting Pronouncements' gepubliceerd.
Persbericht van de IFAC:
IPSASB Publishes 2010 Handbook of Pronouncements
(New York/May 6, 2010) - The International Public Sector Accounting Standards Board (IPSASB) published today its 2010 Handbook of International Public Sector Accounting Pronouncements. In two volumes, the handbook contains all current IPSASB pronouncements, including 31 accrual-based standards and the IPSASB's cash basis standard. Five of these standards were approved by the IPSASB in 2009, including requirements and guidance for all aspects of accounting for financial instruments, as well as intangible assets and agriculture.
"The handbook represents the substantial completion of the IPSASB's convergence program and over a decade of work," said IPSASB Chair Andreas Bergmann. "It provides the only global and comprehensive set of accounting requirements and guidance developed specifically for preparers of public sector financial statements. It is also a strong foundation for the next phase of the IPSASB's work, including developing the IPSASB's Conceptual Framework- a set of principles that, following completion, will underpin the IPSASB's standard-setting activities for the long-term-and maintaining alignment with the International Accounting Standards Board's International Financial Reporting Standards (IFRSs)."
Under the convergence program, the IPSASB achieved substantial convergence with the IFRS requirements as of December 31, 2008, that are relevant for the public sector.
How to Order
The handbook can be downloaded free of charge in PDF format or ordered in print from IFAC's Publications and Resources site: web.ifac.org/publications. Print copies of parts I and II of the handbook are available as a three-piece boxed set with the Handbook of the Code of Ethics for Professional Accountants. The boxed set is being offered free of charge, however shipping and handling charges apply. Orders can also be placed by calling IFAC at +1 (212) 471-8722.
The IPSASB encourages IFAC members, associates, regional accountancy bodies, and firms to use these materials and to promote their availability to members and employees.
Reacties (0) | Reageer