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IPSAS Summary

Author: Prof. dr. F. van Schaik

In this brochure, we summarize the provisions of all 26 International Public Sector Accounting Standards (IPSAS) in issue outstanding at 1 March 2009 and 6 exposure drafts yet to be approved by the IPSASB. All above standards are based on accrual accounting. These exposure drafts may change before they become standards. This summary is intended as general information and is not a substitute for reading the entire standard.

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