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January 2010
Standards Issued for Financial Instruments in Public Sector
From WebCPA.
The International Public Sector Accounting Standards Board has published three new standards that cover all aspects of the accounting for and disclosure of financial instruments in the public sector.
International Public Sector Accounting Standard 28, “Financial Instruments: Presentation”; IPSAS 29, “Financial Instruments: Recognition and Measurement”; and IPSAS 30, “Financial Instruments: Disclosures” aim to fill a significant gap in the IPSASB literature.

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