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一、背景资料(一)国际公共部门会计准则及其制定机构。国际公共部门会计准则(IPSASs)是由国际公共部门会计准则委员会(IPSASB)制定的、适用于公共部门主体编报通用财务报表的财务报告准则。根据委员会的界定,“公共部门主体”包括国家政府、地区性(如州、省、管区)政府、地方(如市、镇)政府和这些政府的组成主体(如部门、代理机构、理事会、委员会)。
I. Background Information (1) International Public Sector Accounting Standards and their Agencies. International Public Sector Accounting Standards (IPSASs) are financial reporting standards developed by the International Public Sector Accounting Standards Board (IPSASB) that apply to the preparation of general financial statements by public sector entities. According to the definition of the Commission, “public sector subjects” include national governments, regional (eg state, provincial and district) governments, local (eg municipalities) governments, and the constituent bodies of such governments (eg, departments, agencies, Council, committee).