Data to be included in the documents

The data presented in the documents required by these Regulations must– (a) for periods prior to the fiscal year commencing April 1, 2015, identify the reporting standards on which the reports are based and identify ways in which the report departs from the cash-flow International Sector Accounting Standards (IPSAS); and (b) for fiscal years after March 31, 2014, be based on cash-flow IPSAS.