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  • IPSASB предложил перенести сроки вступления в силу ряда стандартов
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IPSASB предложил перенести сроки вступления в силу ряда стандартов

По образцу того, что сделал Совет по МСФО (IASB) еще два с половиной месяца назад, Международный совет по стандартам финансовой отчетности для общественного сектора (IPSASB) сегодня формально предлагает отсрочить в связи с пандемией коронавируса сроки вступления в силу ряда его собственных стандартов, недавно вышедших либо недавно измененных. Сроки те же - ровно на один год, до 1 января 2023 г.

Речь идет о:

  • IPSAS 41 “Финансовые инструменты” (вышел в конце августа прошлого года)
  • IPSAS 42 “Социальные выплаты”
  • Изменениях в IPSAS 19 “Резервы, условные обязательства и условные активы”, связанных с учетом коллективной и индивидуальной социальной помощью (оба документа вышли в самом конце января прошлого года)
  • Изменениях в IPSAS 36 “Долгосрочные инвестиции в ассоциированные и совместные организации” и IPSAS 41 “Финансовые инструменты” от февраля прошлого года, касающихся долгосрочных инвестиций в ассоциированные и совместные организации и, соответственно, финансовых инструмента с возможностью досрочной оплаты и при отрицательной компенсации
  • Ежегодных улучшениях различных стандартов IPSAS

Подробнее.


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The date of publishing:

16 July /2020 07:59

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