IPSAS 1 - Presentation of financial statements

CPD hours:  1

IPSAS 1 sets out the overall requirements for the presentation of financial statements, guidelines for their structure, and minimum content requirements. It ensures that public sector entities present financial information in a clear, comparable, and transparent manner, reflecting a true and fair view of their financial position and performance.

Purpose: The standard’s purpose is to prescribe the basis for presentation of general-purpose financial statements, ensuring consistency and comparability across reporting periods and entities.

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