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IPSASB |
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The IPSASB has also released a technical update to IPSAS4, "The effects of changes in foreign exchange rates". The IPSASB has released exposure draft 34, "Social benefits: disclosure of cash transfers to individuals or households", which proposes disclosure requirements for amounts to be paid to beneficiaries of social benefit programmes. In pursuit of this objective, the IPSASB has issued an exposure draft (ED) of a proposed International Public Sector Accounting Standard (IPSAS), ED 30, Impairment of Cash-Generating Assets. |
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