IPSAS 41 - Financial instruments

CPD hours:  1

IPSAS 41 establishes principles for the recognition, measurement, presentation, and disclosure of financial instruments. It aligns closely with IFRS 9, enhancing consistency in accounting for financial assets and liabilities within the public sector.

The purpose of the standard is to provide clear guidance on how to account for and report financial instruments such as loans, receivables, investments, and derivatives.

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