The International Public Sector Accounting Standards Board (IPSASB) has previously released a number of improvements to IPSAS 2021. It is a single list, as they are minor, but they cannot be ignored, as:
1) the shortcomings and errors of current requirements identified by stakeholders, and
2) the amendments largely duplicate the technical improvements in IFRS, which are also updated approximately once a year, and one of the key tasks for developers is to maintain the proximity of the two systems of standards where possible.
The two groups of improvements are even separated from each other and divided into two parts. Comments will be accepted until September 30.