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The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?

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41 cited

2009IPSASB Consultation Paper Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities: The Objectives of Financial Reporting, The Scope of Financial Reporting, The Qualitative Characteristics of Information Included in General Purpose Financial Reports, The Reporting Entity32 cited

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2024A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)22 cited