FINANCIAL AUDIT AND ACCOUNTING SUBCOMMITTEE (FAAS)
ABOUT FAAS
HISTORY
MEMBERS AND OBSERVERS
TERMS OF REFERENCE
WORK PLAN
ANNUAL MEETINGS
FINANCIAL ACCOUNTING
CASH BASIS
ACCRUAL BASIS
RULES-BASED vs PRINCIPLES-BASED
COMPLIANCE vs FAIR PRESENTATION
GENERAL PURPOSE vs SPECIAL PURPOSE
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
>
CASH BASIS IPSAS
ACCRUAL BASIS IPSAS
FINANCIAL AUDITING
STANDARDS
GUIDANCE
DISCUSSION FORUM
FAAS SECRETARIAT
FAAS
develops and maintains
GUID 2900 - Guidance to financial audit standards
.
ABOUT FAAS
HISTORY
MEMBERS AND OBSERVERS
TERMS OF REFERENCE
WORK PLAN
ANNUAL MEETINGS
FINANCIAL ACCOUNTING
CASH BASIS
ACCRUAL BASIS
RULES-BASED vs PRINCIPLES-BASED
COMPLIANCE vs FAIR PRESENTATION
GENERAL PURPOSE vs SPECIAL PURPOSE
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS)
>
CASH BASIS IPSAS
ACCRUAL BASIS IPSAS
FINANCIAL AUDITING
STANDARDS
GUIDANCE
DISCUSSION FORUM
FAAS SECRETARIAT