Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical...

Intro -- IPSAS Explained -- Foreword -- Contents -- Abbreviations -- I. Introduction: General information about IPSASs and the IPSASB -- 1 The International Public Sector Accounting Standards Board -- 1.1 General information -- 1.2 Structure and organization of IPSASB -- 1.3 Objectives of the...