Process for Reviewing and Adapting IASB Documents

IPSASB's Policy Paper, Process for Reviewing and Adapting IASB Documents, sets out the process for considering IASB documents for alignment. The IPSASB uses analysis resulting from this process to determine whether identified public sector issues warrant departures from the IASB document when developing the related IPSASB document.

This document was originally published in October 2008. In 2023, this document was reformatted and edited for consistency with the IPSASB’s Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.