cash-basis IPSAS
E1534132
UNEXPLORED
Cash-basis IPSAS is an international public sector accounting standard that prescribes financial reporting requirements for governments and public entities using the cash basis of accounting.
All labels observed (1)
| Label | Occurrences |
|---|---|
| cash-basis IPSAS canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T22388016 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: cash-basis IPSAS Context triple: [International Public Sector Accounting Standards, includes, cash-basis IPSAS]
-
A.
IAS 18 Revenue
IAS 18 Revenue was an International Accounting Standard that provided guidance on the recognition and measurement of revenue from the sale of goods, rendering of services, and use of entity assets before being replaced by IFRS 15.
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B.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
-
C.
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
-
D.
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
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E.
IAS 39 Financial Instruments: Recognition and Measurement
IAS 39 Financial Instruments: Recognition and Measurement was an international accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: cash-basis IPSAS Target entity description: Cash-basis IPSAS is an international public sector accounting standard that prescribes financial reporting requirements for governments and public entities using the cash basis of accounting.
-
A.
IAS 18 Revenue
IAS 18 Revenue was an International Accounting Standard that provided guidance on the recognition and measurement of revenue from the sale of goods, rendering of services, and use of entity assets before being replaced by IFRS 15.
-
B.
IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
-
C.
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
-
D.
IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
-
E.
IAS 39 Financial Instruments: Recognition and Measurement
IAS 39 Financial Instruments: Recognition and Measurement was an international accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.