The objective of the program is to support the enhancement of participating countries’ Public Sector Accounting (PSA) and financial reporting frameworks in line with international standards and in ...

For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section. According to the Public Company Accounting Oversight Board (PCAOB), auditors cannot act as ...

Beyond infrastructure such as roads and buildings, government accounting should also include natural assets, says the author of a new study from the University of Waterloo’s Intact Centre on Climate ...