The Secretariat of the ASB has published a short YouTube video titled How to develop appropriate accounting policies and what information to disclose. This video provides guidance on how and when it is appropriate to develop accounting policies.

The principles are also covered in FAQ 2.16 on When and how do entities develop and disclose accounting policies?

🔗Access the recording on our YouTube channel.

💡The ASB YouTube channel also has other useful videos on topical public sector accounting matters as part of the initiative Enhancing the Application of Standards of GRAP.

🌐The presentations for this video and others are available on the ASB website.

Disclaimer

The article has been prepared by the Secretariat of the ASB for information purposes only. It has not been reviewed, approved, or otherwise acted on by the Board.