Recommended Practice Guideline 3
Reporting Service Performance Information
Recommended Practice Guideline (RPG) 3, Reporting Service Performance Information, provides good practice guidelines on reporting service performance information.
Development of this RPG reflects the IPSASB’s commitment to addressing public sector-specific reporting issues, including those that relate to information additional to the financial statements.
An At a Glance summary provides an overview of RPG 3, Reporting Service Performance Information.
IPSASB