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  • Government Accounting

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    Nddej
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    This document discusses accounting standards and pronouncements for government entities. It notes that each government entity reconciles its budget registries with the Department of Budget and Management. It also outlines the relationships between international standard setting boards, Philippine standard setting boards, and the resulting Philippine Public Sector Accounting Standards that are adapted from International Public Sector Accounting Standards.

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    This document discusses accounting standards and pronouncements for government entities. It notes that each government entity reconciles its budget registries with the Department of Budget and Management. It also outlines the relationships between international standard setting boards, Philippine standard setting boards, and the resulting Philippine Public Sector Accounting Standards that are adapted from International Public Sector Accounting Standards.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    11 views27 pages

    Government Accounting

    Uploaded by

    Nddej
    This document discusses accounting standards and pronouncements for government entities. It notes that each government entity reconciles its budget registries with the Department of Budget and Management. It also outlines the relationships between international standard setting boards, Philippine standard setting boards, and the resulting Philippine Public Sector Accounting Standards that are adapted from International Public Sector Accounting Standards.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 27

    College of Business and Accountancy

    INSTRUCTOR: MR. BERNIE I. MULLON,CPA


    Good Day
    Class
    ★
    ★

    ★
    ➢

    ➢
    - Each entity reconciles
    budget registries with budget
    records of DBM.
    ➢

    ➢
    NET ASSETS/EQUITY
    BUDGET BASIS
    ➢

    ➢
    ➢

    ➢
    International
    Standard Setting
    Boards

    Standards and
    Pronouncements

    IES IPSAS

    Phillipine
    Standard Setting
    Boards

    Philippine
    Adaptation PPSAS

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