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- W4247132336 abstract "This chapter presents two disclosure standards: one which is mandatory, namely IPSAS 20 on Related Party Disclosures and one that is voluntary, namely IPSAS 22 on the Disclosure of Financial Information about the General Government Sector (GGS). IPSAS 20 related party disclosures therefore ensure that an entity's financial statements contain the disclosures necessary to draw attention to the possibility that its financial position, and financial performance. It may have been affected by the existence of related parties and by related party transactions. IPSAS 22 considers circumstances, where governments may carry out additional analysis of their financial statements in line with aggregation approaches used in statistical reporting, and subsequently stipulates the disclosures for governments who elect to present information about the GGS in their consolidated financial statements. This means that IPSAS 22 only applies on a voluntary basis for government's consolidated financial statements." @default.
- W4247132336 created "2022-05-12" @default.
- W4247132336 date "2015-12-05" @default.
- W4247132336 modified "2023-09-26" @default.
- W4247132336 title "Disclosure Standards" @default.
- W4247132336 doi "https://doi.org/10.1002/9781119170327.ch6" @default.
- W4247132336 hasPublicationYear "2015" @default.
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