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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 Entity (French version available)
IPSASB
| Exposure Drafts and Consultation Papers
English
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00298 (PDF | 323.74 KB)

00301 (PDF | 300.5 KB)

Submitted Comment Letters

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