A Conceptual Framework for Accounting for Public-Benefit Entities

Richard Laughlin

Public Money & Management, 2008, vol. 28, issue 4, 247-254

Abstract: There is a renewed impetus in the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB) to develop a conceptual framework for financial reporting for both private sector and public-benefit entities. This article takes stock of some of the key issues related to this endeavour with particular emphasis on what the objectives should be and whether it is possible to have one conceptual framework for all entities.

Date: 2008
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DOI: 10.1111/j.1467-9302.2008.00651.x

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