Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:accounting_standard
|
| gptkbp:abbreviation |
gptkb:International_Public_Sector_Accounting_Standards
|
| gptkbp:appliesTo |
public sector entities
|
| gptkbp:basisFor |
accrual accounting
cash accounting |
| gptkbp:category |
public sector accounting
|
| gptkbp:firstIssueDate |
2000
|
| gptkbp:fullName |
gptkb:International_Public_Sector_Accounting_Standards
|
| gptkbp:governingBody |
gptkb:International_Federation_of_Accountants
|
| gptkbp:issuedBy |
gptkb:International_Public_Sector_Accounting_Standards_Board
|
| gptkbp:language |
gptkb:French
gptkb:Spanish English |
| gptkbp:purpose |
improve the quality of public sector financial reporting
|
| gptkbp:relatedTo |
gptkb:IFRS
|
| gptkbp:website |
https://www.ipsasb.org/
|
| gptkbp:bfsParent |
gptkb:International_Public_Sector_Accounting_Standards
|
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
IPSAS
|