Accounting provedores (IFAC)

2010 Handbook of international public sector accounting pronouncements by IFAC. This handbook contains the pronouncements on financial reporting for the public sector issued by the International Public Accounting Standards Board (IPSASB). Some definitions: If a budget is not approved prior to the beginning of the budget period, the original budget is the budget that was first approved for application in the budget year; The budget and public accounts are measured on an accrual basis, regardless of record spending on the date they are made and not when they are paid.