المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Accounting pronouncements



محاسب متخصص
08-11-2014, 07:19 AM
HANDBOOK OF INTERNATIONAL PUBLIC SECTOR
ACCOUNTING PRONOUNCEMENTS
2013 EDITION
How this Handbook is Arranged
The contents of this Handbook are arranged by section as follows:
Introduction to the International Public Sector Accounting Standards Board ....... 1
The International Federation of Accountants’ Role ............................................ 3
Scope of this Handbook .................................................. ................................... 5
Changes of Substance from the 2012 Edition of the Handbook ........................... 7
Terms of Reference .................................................. ......................................... 9
Table of Contents Volume I .................................................. .......................... 15
Preface to International Public Sector Accounting Standards ....................... 17
The Conceptual Framework for General Purpose Financial Reporting
by Public Sector Entities .................................................. ............................. 24
International Public Sector Accounting Standards—IPSASs 1–25 .................. 75
Table of Contents Volume II .................................................. ......................... 905
International Public Sector Accounting Standards—IPSASs 26–32 ................ 906
Introduction to the International Public Sector Accounting Standard
under the Cash Basis of Accounting .................................................. . 1515
Cash Basis IPSAS—Financial Reporting Under the Cash Basis of
Accounting .................................................. ...................................... 1516
Glossary of Defined Terms for IPSASs 1–32 ............................................. 1640
Accrual IPSASs on Issue at January 15, 2013 ............................................ 168