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The Public Sector Accounting Standards Council

Public Establishments Accounting Standards

The Public Establishments Accounting Standards Manual comprises an introduction, nineteen accounting standards and a glossary. The requirements of this Manual are applicable to the financial statements of entities within its scope as from 1 January 2016. This Manual applies to entities within the provisions of Article 1, Paragraphs 4 to 6, of the Order of 7 November 2012 on budgetary management and public accounting requirements, with the exception of public establishments of an administrative nature that apply the Single Chart of Accounts for Social Security Organisations.

November 2018 Manual  (PDF - 4,92 Mo)


Modifié le 21/12/2018

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