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Public sector accounting standard setter issues handbook

The International Public Sector Accounting Standards Board (IPSASB) has issued its 2011 handbook of international public sector accounting pronouncements.

The IPSASB said the handbook contains all current IPSASB pronouncements, including 31 accrual-based standards and the IPSASB's cash basis standard.

IPSASB chair Andreas Bergmann said the handbook has been updated to reflect the IPSASB’s improvements project, completed in November 2010.

“The 2011 handbook provides a comprehensive set of accounting requirements and guidance developed specifically for preparers of public sector financial statements,” he said.

The IPSASB is part of the International Federation of Accountants (IFAC).

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