Decision on Adopting International Public Sector Accounting Standards Based on Cash Basis
关于采用以收付实现制为基础的国家会计国际标准的决定
ຂໍ້ຕົກລົງ ວ່າດ້ວຍ ການນຳໃຊ້ມາດຕະຖານສາກົນດ້ານການບັນຊີແຫ່ງລັດ ຕາມພື້ນຖານເງິນສົດ
Summary
The Minister of Finance decides that all budget units, specialized management agencies, and national funds shall adopt the International Public Sector Accounting Standards (IPSAS) based on the cash basis for accounting work, and specifies the division of responsibilities and effective date.
Articles
Article 1
Agree to adopt the International Public Sector Accounting Standards on a cash basis (Cash Basis IPSAS), which are approved, promulgated, and implemented in stages by the International Public Sector Accounting Standards Board, as the basis for conducting national accounting work by budget units, specialized management agencies, and state funds, and for preparing financial reports of national accounting entities.
Article 2
The Accounting Department of the Ministry of Finance is entrusted to take the lead in publicizing, guiding the adoption and implementation of this standard nationwide.
Article 3
The Department of Accounting, the Department of State Budget, the National Treasury, and relevant specialized departments are entrusted to guide, promote, monitor, inspect, and periodically evaluate the implementation of this standard.
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