Privacy Policy
Last Updated: September 2023
Last Updated: September 2023
IAASB Meeting Observer Guidelines
This Exposure Draft, Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41), was developed and approved by the International Public Sector Accounting Standards Board® (IPSASB®).
Join the conversation! To comment on our Gateway perspective articles, make sure to log in or register.