n IMFO : Official Journal of the Institute of Municipal Finance Officers - News from the International Accounting Public Sector Board (IPSASB)

Volume 15, Issue 4
  • ISSN : 1607-520X



The publication of a Conceptual Framework from the International Public Sector Accounting Standards Board marks the start of 2015. The main intention of the new Conceptual Framework is all about self-improvement. At the beginning of a New Year many of us make New Year resolutions (some even keep them). For IPSASB the publication of the new Conceptual Framework is like issuing in a new era. The three most important New Year's resolutions they took reflect parallels between three of their most common goals and the impact of the framework.

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