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Climate Change: Relevant IPSASB Guidance


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This Questions and Answers (Q&A) publication is issued by the staff of the International Public Sector Accounting Standards Board to to discuss the relevance of International Public Sector Accounting Standards (IPSAS) and related Recommended Practice Guidelines (RPG) to reporting on both climate change and the United Nations’ Sustainable Development Goals (SDGs) in the general purpose financial reports of public sector entities. 


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