This handbook contains the IPSASB’s pronouncements on public sector financial reporting—IPSAS 1-32—and Chapters 1-4 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.
The French translation was performed by the Conseil de normalisation des comptes publics, with the support of Compagnie Nationale des Commissaires aux Comptes and Conseil Supérieur de l'Ordre des Experts-Comptables.