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Book Publish Date 12-Dec-2017
The Handbook contains the complete set of the International Public Sector Accounting Standards Board (IPSASB) pronouncements on public sector financial reporting.
The most important change of the 2016 version is the inclusion of the Recommended Practice Guideline 3 “ Reporting Service Performance” which was approved by IPSASB.
This Recommended Practice Guideline (RPG) provides guidance on reporting service performance information in General Purpose Financial Reports (GPFRs). Service performance information assists users of GPFRs (hereafter termed “users”) to assess the entity’s service efficiency and effectiveness.
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