The conceptual underpinnings of recent advances in international public sector accounting standards: Developing a standard for social benefits

We investigate the conceptual underpinnings of the developing social benefits standard from the consultation paper in 2015 to the exposure draft ED63 in 2017. The purpose of the paper is to assess the conceptual foundations in the IPSASB framework and the links with other financial reporting regimes...

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Bibliographic Details
Main Authors: Rhoda Brown, S. Ellwood, A. Conrath-Hargreaves
Format: Default Conference proceeding
Published: 2018
Subjects:
Other commerce, management, tourism and services not elsewhere classified
IPSAS
Conceptual framework
Social benefits
Government obligations
Business and Management not elsewhere classified
Online Access:https://hdl.handle.net/2134/34308
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https://hdl.handle.net/2134/34308

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