A REVISED version of the International Public Sector Accounting Standard (IPSAS) for cash accounting has been released by the IPSAS Board, which aims to remove obstacles to its adoption by ministries and government agencies. Improvements have been made to the sections on consolidation, external assistance, and third-party payments, for instance. A board note added that it hoped adoption of this standard would encourage users to later shift to full accrual IPSAS.


Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.