Universitas Indonesia – Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi

Public Sector Accounting Standard Boards

  • The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC).
  • The IPSASB’s Strategic Objective is:
    • Strengthening Public Financial Management (PFM) globally through increasing adoption of accrual-based International Public Sector Accounting Standards® (IPSAS®).
  • Delivered through two main areas of activity, both of which have a public interest focus:
    • Developing and maintaining IPSAS and other high-quality financial reporting guidance for the public sector; and
    • Raising awareness of IPSAS and the benefits of accrual adoption.




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