Title: 2013 Handbook of International Public Sector Accounting Pronouncements (IFAC. 2011)

Language: English

Type: Website

Nature: Institution

Published: March 28, 2022


Region: Global

Country: Global-World

Topic: PPP Reference Guide

Keywords: PPP Framework, PPP Reference Guide, Online Guide


Document Summary:

2013 Handbook of International Public Sector Accounting Pronouncements

This Handbook contains the complete set of the International Public Sector Accounting Standards Board’s (IPSASB’s) pronouncements on public sector financial reporting. It also includes Chapters 1–4 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, which were approved in December 2012 and issued in January 2013.


Document Details:

IFAC. 2011. "IPSAS 32 - Service Concession Arrangements: Grantor." Including amendments issued up to January 15, 2013. New York: International Federation of Accountants.

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Updated: June 27, 2022