Topic: PPP Reference Guide
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.
IFAC. 2011. "IPSAS 32 - Service Concession Arrangements: Grantor." Including amendments issued up to January 15, 2013. New York: International Federation of Accountants.
Updated: June 27, 2022