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IPSASB 2013-2014 Update, Leading Through Change

The International Public Sector Accounting Standards Board® (IPSASB®) has released its 2013-2014 Update, Leading through Change. In addition to containing reports from the Chair and Technical Director, it highlights the IPSASB’s work in completing the Public Sector Conceptual Framework and developments regarding its outreach efforts, future strategy and work program, and governance and oversight. 

IPSASB
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The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities

The International Public Sector Accounting Standards Board® (IPSASB®) has released for comment a Consultation Paper, The Applicability of IPSASs to Government Business Enterprises and Other Public Sector Entities.

Government Business Enterprises (GBEs) are generally commercially oriented entities that can have a significant impact on a government’s financial performance and financial position.

The At-a-Glance summary document provides an overview of the Consultation Paper.

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