CHRISTIAENS, J.; CAUWENBERGE, P. VAN; ROMMEL, J. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2010
The International Public Sector Accounting Standards Board (IPSASB) is the sole international public sector accounting standard setter worldwide. Its standards (IPSASs) are essentially based on the International Financial Reporting Standards (IFRSs) issued for the private sector, with...