International Public Sector Accounting Standards
GPTKB entity
Statements (20)
Predicate | Object |
---|---|
gptkbp:instanceOf |
accounting standard
|
gptkbp:abbreviation |
gptkb:IPSAS
|
gptkbp:appliesTo |
public sector entities
|
gptkbp:basisFor |
gptkb:International_Financial_Reporting_Standards
|
gptkbp:developedBy |
gptkb:International_Public_Sector_Accounting_Standards_Board
|
gptkbp:firstIssueDate |
2000
|
https://www.w3.org/2000/01/rdf-schema#label |
International Public Sector Accounting Standards
|
gptkbp:issuedBy |
gptkb:International_Federation_of_Accountants
|
gptkbp:language |
gptkb:French
gptkb:Spanish English |
gptkbp:purpose |
improve public sector financial reporting
|
gptkbp:type |
accrual-based accounting standards
cash-based accounting standards |
gptkbp:usedBy |
governments
public sector organizations |
gptkbp:website |
https://www.ipsasb.org/
|
gptkbp:bfsParent |
gptkb:International_Public_Sector_Accounting_Standards_Board
gptkb:International_Financial_Reporting_Standards_(IFRS) |
gptkbp:bfsLayer |
7
|