The Public Establishments Accounting Standards Manual comprises an introduction, nineteen accounting standards and a glossary. The requirements of this Manual are applicable to the financial statements of entities within its scope as from 1 January 2016. This Manual applies to entities within the provisions of Article 1, Paragraphs 4 to 6, of the Order of 7 November 2012 on budgetary management and public accounting requirements, with the exception of public establishments of an administrative nature that apply the Single Chart of Accounts for Social Security Organisations.
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