The Ernst & Young guide to applying IPSAS
Parution : octobre 2006
Over the last few years,
it has become clear that International Public Sector Accounting Standards
(IPSAS) will be the set of accounting pronouncements to be adopted throughout
governmental entities in the foreseeable future.
It remains an interesting question how the IPSASs will be applied in practice.
Therefore, the Ernst & Young guide is important as it can be seen as a
necessary tool to make the standards more understandable.