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The International Federation of Accountants has released its 2005 Handbook of International Public Sector Accounting Pronouncements. The new edition of the handbook features all International Public Sector Accounting Standards issued as of December 31, 2004, including two standards issued in 2004 -- the Cash Basis IPSAS, Financial Reporting Under The Cash Basis of Accounting, and IPSAS 21, Impairment of Non-Cash-Generating Assets.
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