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May 6, 2010

Public sector board publishes 2010 handbook

The International Public Sector Accounting Standards Board (IPSASB) has released a two volume handbook containing all IPSASB pronouncements.

The Handbook of International Public Sector Accounting Pronouncements includes 31 accrual-based standards and the IPSASB’s cash basis standard.

IPSASB chair Andreas Bergmann said the handbook provides the only global and comprehensive set of accounting requirements and guidance developed specifically for public sector financial statements.

“[The handbook] 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,” Bergmann said.

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