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n IMFO : Official Journal of the Institute of Municipal Finance Officers - Accounting standards - ASB issues simplified accounting requirements for employee costs in the public sector

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Abstract

The Accounting Standards Board recently issued an accounting standard that prescribes how public sector entities should account for their employee costs. This Standard is significantly simpler when compared to current international accounting practices and provides more transparent accounting for these often significant costs.

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/content/imfo/10/3/EJC41480
2010-09-01
2016-12-07
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