International public sector accounting standards

Article Abstract:

An article about the International Federation of Accountants (I.F.A.) and its development of international public sector accounting standards (IPSAS) that will apply to national governments and their constituent entities is presented. The I.F.A. plans to develop an initial set of 20 IPSAS, which it hopes to issue at the end of 2001.

United States

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Two sets of international governmental financial statements: one common, audited data base

Article Abstract:

An article about the development of international governmental financial statements is presented. The International Federation of Accountants, as well as the International Monetary Fund and the United Nations, is developing accounting standards for governmental entities.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, International Monetary Fund, Accounting services, United Nations, Accounting law

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Chances in accounting standards for capital assets can help preserve the infrastructure

Article Abstract:

An article on Governmental Accounting Standards Board's Statement 34, which changed accounting standards pertaining to capital assets, is presented. Issued in 1999, Statement 34 eliminated the general fixed assets account group.

Capital assets, Governmental Accounting Standards Board

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