n IMFO : Official Journal of the Institute of Municipal Finance Officers - ASB undertakes post-implementation review of asset-related Standards

Volume 13, Issue 4
  • ISSN : 1607-520X



Accounting Standards are often applied purely for the sake of compliance with regulatory requirements. It is thus not always appreciated that these Accounting Standards are developed to ensure that specific information is provided to users of the financial statements about various aspects of an entity's finances and operations. This information also constitutes a vital input into service delivery and other assessments and enables users, who comprise those that provide resources to an entity as well as those that benefit from its services, to exercise accountability and make sound decisions.

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