DISCLAIMER

This book should not be used as a substitute for obtaining professional advice and input when adopting either cash based or accrual based IPSAS. The brief summaries of IPSAS requirements and principles provided in this book should be read in conjunction with the IPSASs and other guidance materials as promulgated by the IPSASB, which are copyrighted by the IFAC. The IPSASB website will provide a reader with updates on all new developments.

It should also be noted that this book does not contain advice on accounting treatments and does not consider the particular legal or other regulatory requirements of specific countries.

Readers of this book who are working on the implementation of IPSAS are encouraged to contact IPSAS specialists to obtain advice and support specific to their circumstances and requirements.

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