Region: Global
Country: Global / Non-Specific
Keywords: PPP Framework ***, PPP Reference Guide *, PPP Online Reference Guide **
Document Link(s):
Document Summary:
International Public Sector Accounting Standards was introduced in 2011. The International Public Sector Accounting Standard (IPSAS) sets out the accounting requirements of the grantor in a service concession arrangement.
Also relevant in the standard on contingent liabilities, IPSAS-19 (IFAC 2002).
Document Details:
IFAC. 2002. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets. New York: International Federation of Accountants. [#4537]
Updated: June 27, 2022
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.
Visit the PPP Online Reference Guide section to find out more.