tkina book and cover - gov.il · of the international federation of accountants jifac kp...
TRANSCRIPT
![Page 1: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/1.jpg)
![Page 2: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/2.jpg)
�e Israel Government Accounting Standards issued by the Israel Government Accounting Standards Board
are o�en based on and may include translated parts of the text of the International Public Sector Accounting
Standards Copyright published by the International Public Sector Accounting Standards Board IPSASB
of the International Federation of Accountants IFAC
International Public Sector Accounting Standards Exposure Dra�s and other IPSASB publications are copyright
of the International Federation of Accountants Fi�h Avenue th Floor New York USA Telephone
FAX E mail PublicSectorPubs@ifac org website http www ifac org
All rights reserved No part of the text of IPSASB s publications may be translated reprinted or reproduced or
utilized in any form either in whole or in part by any electronic mechanical or other means now known or herea�er
invented including photocopying and recording or in any information storage and retrieval system without prior
permission in writing from the International Federation of Accountants
�e International Public Sector Accounting Standards have been translated to Hebrew and are published by Israel
Government Accounting Standards Board with the permission of IFAC
�e approved text of the International Public Sector Accounting Standards is that published by the IPSASB in the
English language and copies may be obtained direct from IFAC
IPSASB
IFAC
Fi�h Avenue th Floor New York USA
publicsectorpubs@ifac org
http www ifac org
IFAC
![Page 3: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/3.jpg)
![Page 4: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/4.jpg)
©
![Page 5: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/5.jpg)
voluntary
unforeseen
![Page 6: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/6.jpg)
Comparable basis
Accounting basis
Cash basis
![Page 7: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/7.jpg)
Budgetary basis
Appropriation
Approved budget
anticipated
Original budget
Final budget
Multi year budget
Annual budget
![Page 8: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/8.jpg)
encumbrances
variance
![Page 9: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/9.jpg)
regulation
![Page 10: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/10.jpg)
![Page 11: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/11.jpg)
![Page 12: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/12.jpg)
![Page 13: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/13.jpg)
![Page 14: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/14.jpg)
![Page 15: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/15.jpg)
![Page 16: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/16.jpg)
![Page 17: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/17.jpg)
XX XX
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
![Page 18: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/18.jpg)
XX YY
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
![Page 19: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/19.jpg)
X
X
XX XX
XX
XXX
XX XX
![Page 20: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/20.jpg)
XX
xxx
xxx
xxx
xxx
xxxx
xxxx
xxxx
xxxx
![Page 21: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/21.jpg)
BXX
![Page 22: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/22.jpg)
![Page 23: tkina book and cover - gov.il · of the International Federation of Accountants jIFAC kp International Public Sector Accounting Standards n Exposure Dras n and other IPSASB publications](https://reader033.vdocuments.site/reader033/viewer/2022042105/5e8315c77062695c4974136f/html5/thumbnails/23.jpg)