Reporting Sustainability Program Information—Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance

The International Public Sector Accounting Standards Board^® (IPSASB^®) has issued Reporting Sustainability Program Information—Amendments to RPGs 1 and 3: Additional Non-Authoritative Guidance.

The additional non-authoritative guidance included in Recommended Practice Guideline (RPG) 1, Reporting on the Long-Term Sustainability of an Entity’s Finances, and RPG 3, Reporting Service Performance Information can be immediately applied by governments and public sector entities to report on sustainability program information. The amendments were first proposed in Exposure Draft (ED) 83, released for stakeholder comment in January 2023 and approved by the IPSASB at its March 2023 Board meeting.

Updates to the RPGs are effective when published.