=a.length+e.length&&(a+=e)}b.i&&(e="&rd="+encodeURIComponent(JSON.stringify(B())),131072>=a.length+e.length&&(a+=e),c=!0);C=a;if(c){d=b.h;b=b.j;var f;if(window.XMLHttpRequest)f=new XMLHttpRequest;else if(window.ActiveXObject)try{f=new ActiveXObject("Msxml2.XMLHTTP")}catch(r){try{f=new ActiveXObject("Microsoft.XMLHTTP")}catch(D){}}f&&(f.open("POST",d+(-1==d.indexOf("?")?"? IPSAS 38: Disclosure of Interests in Other Entities 272. The main differences between IPSAS 39 and IPSAS 25 are: Copyright © 2020 The International Federation of Accountants (IFAC). UN IPSAS Corporate Guidance ... 8 Disclosure requirements..... 39 . IPSAS® 39, Employee Benefits, will replace IPSAS 25, Employee Benefits, on January 1, 2018, with earlier adoption encouraged. �n��������� D��лQ��P6���I$?����f(A�m���! IPSAS 30: Financial Instruments: Disclosures Preliminary note IPSAS 30, Financial Instruments: Disclosure, replaces IPSAS 15, Financial Instruments: Disclosure and Presentation, and should be applied for annual reporting periods beginning on … - Selection from IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition [Book] You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC. (e in b.c))if(0>=c.offsetWidth&&0>=c.offsetHeight)a=!1;else{d=c.getBoundingClientRect();var f=document.body;a=d.top+("pageYOffset"in window?window.pageYOffset:(document.documentElement||f.parentNode||f).scrollTop);d=d.left+("pageXOffset"in window?window.pageXOffset:(document.documentElement||f.parentNode||f).scrollLeft);f=a.toString()+","+d;b.b.hasOwnProperty(f)?a=!1:(b.b[f]=!0,a=a<=b.g.height&&d<=b.g.width)}a&&(b.a.push(e),b.c[e]=!0)}y.prototype.checkImageForCriticality=function(b){b.getBoundingClientRect&&z(this,b)};u("pagespeed.CriticalImages.checkImageForCriticality",function(b){x.checkImageForCriticality(b)});u("pagespeed.CriticalImages.checkCriticalImages",function(){A(x)});function A(b){b.b={};for(var c=["IMG","INPUT"],a=[],d=0;dStain And Varnish All In One, Citrus County Schools, Roche Frain Yggdmillennia, Sankat Mochan Mahabali Hanumaan Episode 400, Café Hollander Hilldale, Coborn's More Rewards Turkey, Vinegar Benefits In Tamil, Cult Of Personality Quotes, South Baldy Mountain Washington, Pup Entrance Exam Reviewer For Masteral, " /> =a.length+e.length&&(a+=e)}b.i&&(e="&rd="+encodeURIComponent(JSON.stringify(B())),131072>=a.length+e.length&&(a+=e),c=!0);C=a;if(c){d=b.h;b=b.j;var f;if(window.XMLHttpRequest)f=new XMLHttpRequest;else if(window.ActiveXObject)try{f=new ActiveXObject("Msxml2.XMLHTTP")}catch(r){try{f=new ActiveXObject("Microsoft.XMLHTTP")}catch(D){}}f&&(f.open("POST",d+(-1==d.indexOf("?")?"? 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(e in b.c))if(0>=c.offsetWidth&&0>=c.offsetHeight)a=!1;else{d=c.getBoundingClientRect();var f=document.body;a=d.top+("pageYOffset"in window?window.pageYOffset:(document.documentElement||f.parentNode||f).scrollTop);d=d.left+("pageXOffset"in window?window.pageXOffset:(document.documentElement||f.parentNode||f).scrollLeft);f=a.toString()+","+d;b.b.hasOwnProperty(f)?a=!1:(b.b[f]=!0,a=a<=b.g.height&&d<=b.g.width)}a&&(b.a.push(e),b.c[e]=!0)}y.prototype.checkImageForCriticality=function(b){b.getBoundingClientRect&&z(this,b)};u("pagespeed.CriticalImages.checkImageForCriticality",function(b){x.checkImageForCriticality(b)});u("pagespeed.CriticalImages.checkCriticalImages",function(){A(x)});function A(b){b.b={};for(var c=["IMG","INPUT"],a=[],d=0;dStain And Varnish All In One, Citrus County Schools, Roche Frain Yggdmillennia, Sankat Mochan Mahabali Hanumaan Episode 400, Café Hollander Hilldale, Coborn's More Rewards Turkey, Vinegar Benefits In Tamil, Cult Of Personality Quotes, South Baldy Mountain Washington, Pup Entrance Exam Reviewer For Masteral, " /> =a.length+e.length&&(a+=e)}b.i&&(e="&rd="+encodeURIComponent(JSON.stringify(B())),131072>=a.length+e.length&&(a+=e),c=!0);C=a;if(c){d=b.h;b=b.j;var f;if(window.XMLHttpRequest)f=new XMLHttpRequest;else if(window.ActiveXObject)try{f=new ActiveXObject("Msxml2.XMLHTTP")}catch(r){try{f=new ActiveXObject("Microsoft.XMLHTTP")}catch(D){}}f&&(f.open("POST",d+(-1==d.indexOf("?")?"? IPSAS 38: Disclosure of Interests in Other Entities 272. The main differences between IPSAS 39 and IPSAS 25 are: Copyright © 2020 The International Federation of Accountants (IFAC). UN IPSAS Corporate Guidance ... 8 Disclosure requirements..... 39 . IPSAS® 39, Employee Benefits, will replace IPSAS 25, Employee Benefits, on January 1, 2018, with earlier adoption encouraged. �n��������� D��лQ��P6���I$?����f(A�m���! IPSAS 30: Financial Instruments: Disclosures Preliminary note IPSAS 30, Financial Instruments: Disclosure, replaces IPSAS 15, Financial Instruments: Disclosure and Presentation, and should be applied for annual reporting periods beginning on … - Selection from IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition [Book] You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC. (e in b.c))if(0>=c.offsetWidth&&0>=c.offsetHeight)a=!1;else{d=c.getBoundingClientRect();var f=document.body;a=d.top+("pageYOffset"in window?window.pageYOffset:(document.documentElement||f.parentNode||f).scrollTop);d=d.left+("pageXOffset"in window?window.pageXOffset:(document.documentElement||f.parentNode||f).scrollLeft);f=a.toString()+","+d;b.b.hasOwnProperty(f)?a=!1:(b.b[f]=!0,a=a<=b.g.height&&d<=b.g.width)}a&&(b.a.push(e),b.c[e]=!0)}y.prototype.checkImageForCriticality=function(b){b.getBoundingClientRect&&z(this,b)};u("pagespeed.CriticalImages.checkImageForCriticality",function(b){x.checkImageForCriticality(b)});u("pagespeed.CriticalImages.checkCriticalImages",function(){A(x)});function A(b){b.b={};for(var c=["IMG","INPUT"],a=[],d=0;dStain And Varnish All In One, Citrus County Schools, Roche Frain Yggdmillennia, Sankat Mochan Mahabali Hanumaan Episode 400, Café Hollander Hilldale, Coborn's More Rewards Turkey, Vinegar Benefits In Tamil, Cult Of Personality Quotes, South Baldy Mountain Washington, Pup Entrance Exam Reviewer For Masteral, " />

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IPSAS 38 - Disclosure of interests in other entities Enrollment in this course is by invitation only. 0 IPSAS 39 establishes the matching principle for employee benefits, i.e. 328 0 obj <>/Encrypt 320 0 R/Filter/FlateDecode/ID[<5D6132146C69F943B5754D50159FE8AE>]/Index[319 17]/Info 318 0 R/Length 62/Prev 455247/Root 321 0 R/Size 336/Type/XRef/W[1 2 1]>>stream 1pRDR39.1 PBE IPSAS 1, paragraph RDR 39.1 FRS44p8 PBE Financial Reporting Standard 44, paragraph 8 DV Disclosure Voluntary. Comments due: February 29, 2012 . As of January 2016 the IPSASB had iss ued 39 IPSAS. IPSAS 38 Disclosure of Interests in Other Entities IFRS 12. 335 0 obj <>stream Disclosure is encouraged but not required and therefore represents best practice Any reference to ‘IAS’, ‘IFRS’, ‘IFRIC’ etc. IPSAS 39 Objective 1. IPSAS 38 brings together the disclosures previously included in IPSASs 6–8. throughout this checklist refers to the PBE Standard equivalent of the respective standard or interpretation. 22: Disclosure of Financial Information about the General Government Sector Objective: To prescribe disclosure requirements for governments which elect to present information about the General Government Sector (GGS) in their consolidated fi nancial statements. Ipsas : le secteur public se dote d'un référentiel comptable commun. IFAC respects your privacy and will not send you unsolicited email or spam. Removal of an option that allowed an entity to defer the recognition of changes in the net defined benefit liability (the “corridor approach”); Introduction of the net interest approach for defined benefit plans; Amendment of certain disclosure requirements for defined benefit plans and multi-employer plans; Simplification of the requirements for contributions from employees or third parties to a defined benefit plan when those contributions are applied to a simple contributory plan that is linked to service; and. (function(){for(var g="function"==typeof Object.defineProperties?Object.defineProperty:function(b,c,a){if(a.get||a.set)throw new TypeError("ES3 does not support getters and setters. !b.a.length)for(a+="&ci="+encodeURIComponent(b.a[0]),d=1;d=a.length+e.length&&(a+=e)}b.i&&(e="&rd="+encodeURIComponent(JSON.stringify(B())),131072>=a.length+e.length&&(a+=e),c=!0);C=a;if(c){d=b.h;b=b.j;var f;if(window.XMLHttpRequest)f=new XMLHttpRequest;else if(window.ActiveXObject)try{f=new ActiveXObject("Msxml2.XMLHTTP")}catch(r){try{f=new ActiveXObject("Microsoft.XMLHTTP")}catch(D){}}f&&(f.open("POST",d+(-1==d.indexOf("?")?"? IPSAS 38: Disclosure of Interests in Other Entities 272. The main differences between IPSAS 39 and IPSAS 25 are: Copyright © 2020 The International Federation of Accountants (IFAC). UN IPSAS Corporate Guidance ... 8 Disclosure requirements..... 39 . IPSAS® 39, Employee Benefits, will replace IPSAS 25, Employee Benefits, on January 1, 2018, with earlier adoption encouraged. �n��������� D��лQ��P6���I$?����f(A�m���! IPSAS 30: Financial Instruments: Disclosures Preliminary note IPSAS 30, Financial Instruments: Disclosure, replaces IPSAS 15, Financial Instruments: Disclosure and Presentation, and should be applied for annual reporting periods beginning on … - Selection from IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition [Book] You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC. (e in b.c))if(0>=c.offsetWidth&&0>=c.offsetHeight)a=!1;else{d=c.getBoundingClientRect();var f=document.body;a=d.top+("pageYOffset"in window?window.pageYOffset:(document.documentElement||f.parentNode||f).scrollTop);d=d.left+("pageXOffset"in window?window.pageXOffset:(document.documentElement||f.parentNode||f).scrollLeft);f=a.toString()+","+d;b.b.hasOwnProperty(f)?a=!1:(b.b[f]=!0,a=a<=b.g.height&&d<=b.g.width)}a&&(b.a.push(e),b.c[e]=!0)}y.prototype.checkImageForCriticality=function(b){b.getBoundingClientRect&&z(this,b)};u("pagespeed.CriticalImages.checkImageForCriticality",function(b){x.checkImageForCriticality(b)});u("pagespeed.CriticalImages.checkCriticalImages",function(){A(x)});function A(b){b.b={};for(var c=["IMG","INPUT"],a=[],d=0;d

Stain And Varnish All In One, Citrus County Schools, Roche Frain Yggdmillennia, Sankat Mochan Mahabali Hanumaan Episode 400, Café Hollander Hilldale, Coborn's More Rewards Turkey, Vinegar Benefits In Tamil, Cult Of Personality Quotes, South Baldy Mountain Washington, Pup Entrance Exam Reviewer For Masteral,

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