IPSAS - Framework

CPD hours:  1

The IPSAS Framework establishes the fundamental principles and concepts that underpin the preparation and presentation of general purpose financial reports (GPFRs) for public sector entities. It provides the foundation on which all International Public Sector Accounting Standards (IPSAS) are developed, ensuring consistency, transparency, and accountability in financial reporting across the public sector.

Purpose: The Framework serves as a conceptual base for setting IPSAS requirements and for guiding preparers when no specific standard applies. It promotes the production of financial reports that are useful for decision-making and for assessing the stewardship of public resources.

Important information

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