An in-depth overview of CAFR, its significance, structure, historical context, key components, and related terminology.
A comprehensive overview of Government Finance Statistics (GFS), a system designed to provide detailed information on fiscal performance, including historical context, methodologies, and applications.
Comprehensive article detailing the Governmental Accounting Standards Board, its history, significance, key events, and more.
An overview of the imputed charge for the consumption of non-trading capital, focusing on government assets such as offices, schools, and hospitals that are not profit-making businesses.
The International Public Sector Accounting Standards Board (IPSASB) is an independent organization focused on improving the quality and transparency of public sector financial reporting worldwide. The IPSASB issues International Public Sector Accounting Standards (IPSAS) with a strong emphasis on the accruals concept.
The International Public Sector Accounting Standards Board (IPSASB) develops and issues International Public Sector Accounting Standards (IPSAS), which are designed to improve the quality, consistency, and transparency of financial reporting in the public sector.
An in-depth guide to Modified Accrual Accounting, including its definition, key principles, applications, and comparison to other accounting methods.
