المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Preface to international public sector accounting standards



محاسب متخصص
08-10-2014, 09:09 AM
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