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...The handbook of international public sector accounting pronouncements is primary authoritative source generally accepted principles for entities all information in this presentation proprietary and copyrighted financial statements objectives to meet needs service recipients resource providers accountability decision making users need about performance entity e g meeting delivery other operating managing resources it responsible complying with legislative authority liquidity solvency sustainability operations capacity adapt changing circumstances required a complete set includes statement position changes net assets equity cash flow comparison budget actual amounts notes comparative respect preceeding period previous reported included narrative descriptive when relevant understanding disclosure consistency classification retained unless another more appropriate an ipsas requires change if changed reclassified items or classes item on face...