Book Publish Date
10-Mar-2019
The most important changes of the 2017 version are as follows :-
New Standards
The International Public Sector Accounting Standards Board (IPSASB) approved the following Standards which are included in the Handbook:
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IPSAS 39 , Employee Benefits
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IPSAS 40, Public Sector Combinations
A number of standards were amended as a result of the Board’s improvements to IPSASs, the applicability of IPSASs and the impairment of revalued assets.
Other amendments included the withdrawal of IPSAS 6 , Consolidated and Separate Financial Statements, IPSAS 7, Investments in Associates and IPSAS 8, Interests in Joint Ventures have been superseded by IPSAS 34, Separate Financial Statements, IPSAS 35, Consolidated Financial Statements, IPSAS 36, Investments in Associates and Joint Ventures, IPSAS 37, Joint Arrangements and IPSAS 38, Disclosure of Interests in other Entities.