International Federation of Accountants. Public Sector Committee

• Accounting for and reporting liabilities
• Auditing for compliance with authorities
• Borrowing costs
• Cash flow statements
• Definition and recognition of assets
• Glossary of defined terms
• Governance in the public sector
• Guideline for governmental financial reporting
• Net surplus or deficit for the period, fundamental errors and changes in accounting policies
• Perspectives on cost accounting for governments
• Preface to statements of international public sector accounting standards
• Presentation of financial statements