CHAPTER 5: ACCOUNTING POLICY ISSUES
References Deloitte, IPSAS Summary, 2010 edition, February 2010 http://www.iasplus.com Ernst & Young, International Public Sector Accounting Standards Disclosure Checklist, September 2010 http://www.ey.com/Publication/vwLUAssets/IPSAS_DisclosureChecklist/$FILE/IPSAS_Disclos ureChecklist.pdf HM Treasury, Explanatory Memorandum to the Whole of Government Accounts (Designation of Bodies) Order 2007, 2007 No. 1492 http://www.hm-treasury.gov.uk International Federation of Accountants (IFAC) http://www.ifac.org IPSAS 1, Presentation of Financial Statements, December 2006 IPSAS 6, Consolidated and Separate Financial Statements, December 2006 IPSAS 7, Investments in Associates, December 2006 IPSAS 8, Interests in Joint Ventures, December 2006 Cash Basis IPSAS, Financial Reporting Under The Cash Basis of Accounting, January 2003 Study 8, The Government Financial Reporting Entity, July 1996 Loughlan, M., Defining the Boundaries of the Federal Government Reporting Entity, Journal of Government Financial Management, Spring 2010 http://www.agacgfm.org/publications/journal New Zealand Treasury, An Overview of Crown Reporting Requirements 2009 http://www.treasury.govt.nz Public Sector Accounting Board, Canada, 20 Questions about the Government Reporting Entity http://www.psab-ccsp.ca United Kingdom National Audit Office (NAO) http://www.nao.org.uk IPSAS: Preparing for Audit, 2007 IPSAS Compliance Guide, December 2007
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