IFAC's International Public Sector.

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IFAC's International Public Sector Accounting Standards Board (IPSASB) is developing a framework to help public-sector entities report on the long-term fiscal sustainability of government social benefit programmes.

The IPSASB has released exposure draft 34, "Social benefits: disclosure of cash transfers to individuals or households", which proposes disclosure requirements for amounts to be paid to beneficiaries of social benefit programmes. The board has also published a consultation paper, "Social benefits: issues in...

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