IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS
PRESENTATION OF FINANCIAL STATEMENTS IPSAS 1 28 Introduction IN1. IPSAS 1, “Presentation of Financial Statements,” replaces IPSAS 1, “Presentation of Financial Statements” (issued May 2000), and should be applied for annual reporting periods beginning on or after January 1, 2008. Earlier application is encouraged. Reasons for Revising ... ................
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