Overview of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities

Narrated by IPSASB Deputy Director and Project Coordinator John Stanford, this presentation provides an overview of the key aspects of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework). The Conceptual Framework is an important addition to the IPSASB's literature and will guide the development of International Public Sector Accounting Standards™ (IPSASs™) and Recommended Practice Guidelines (RPGs).