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الموضوع: Preface to international public sector accounting standards

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    Preface to international public sector accounting standards

    PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS
    CONTENTS
    Paragraph
    Introduction .................................................. ................................................ 1–4
    Objective of the IPSASB .................................................. ........................... 5–7
    Scope and Authority of International Public Sector Accounting Standards .................................................. ............................................ 8–24
    Scope of the Standards .................................................. ........................ 8–12
    .................................................. .................................................. ....
    IPSASs for the Accrual and Cash Bases ............................................... 13–15
    Moving from the Cash Basis to the Accrual Basis ............................... 16–19
    Authority of the International Public Sector Accounting Standards .................................................. .................. 20–23
    Language .................................................. .................................................. .. 24

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