IPSAS 22 666 December 2006 IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR CONTENTS Paragraphs Introduction .................................................................................................. IN1–IN8 Objective ...................................................................................................... 1 Scope ............................................................................................................ 2–14 Segment Reporting ............................................................................... 7–8 Statistical Bases of Financial Reporting ............................................... 9–11 Accounting Policies .............................................................................. 12–14 Definitions ................................................................................................... 15–22 Government Business Enterprises ........................................................ 16 General Government Sector .................................................................. 17–22 Public Financial Corporations Sector ............................................ 19 Public Nonfinancial Corporations Sector ...................................... 20–22 Accounting Policies ..................................................................................... 23–34 Further Disaggregation ......................................................................... 33–34 Disclosures ................................................................................................... 35–46 Reconciliation to the Consolidated Financial Statements ..................... 43–44 Reconciliation to Statistical Bases of Financial Reporting ................... 45–46 Effective Date .............................................................................................. 47–48 Implementation Guidance―Illustrative Financial Statement Structure Basis for Conclusions