Headroom target and IPSAS: Difference between pages

Revision as of 12:29, 22 June 2022

International Public Sector Accounting Standard(s).

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-Total sources of liquidity need to be sufficient to meet the cash needs of an organisation, taking into account any uncertainty over future cash requirements.
+International Public Sector Accounting Standard(s).
-For this reason a <i>headroom target</i> should be set to provide flexibility and to ensure the Directors are able to certify their company as being a Going Concern (under IFRS accounting guidelines) at the end of each financial reporting period.
 == See also ==
-* [[Going concern]]
+* [[Accounting standards]]
-* [[Headroom]]
+* [[FAS]]
+* [[FRS]]
+* [[IAS]]
 * [[IFRS]]
-* [[Liquidity]]
+* [[Public sector]]
+[[Category:Accounting,_tax_and_regulation]]