Improvements to IPSAS Accounting Standards – Volume 11

Improvements to IPSAS Accounting Standards – Volume 11 will include the improvements approved throughout 2026. Exposure Draft is expected to be approved in March 2027.

Due Process Checklist - Improvements to IPSAS Accounting Standards – Volume 11

Project Overview

Objective

This project addresses general improvements and International Financial Reporting Standards^® (IFRS^®) alignment improvements to IPSAS Accounting Standards. General improvements consist of proposals for minor amendments to IPSAS Standards identified by stakeholders. IFRS alignment improvements consist of proposals for minor amendments to IPSAS Standards sourced from recent IFRS improvements and narrow scope amendment projects.

Contact

• Emma Tran, Manager
• Edwin Ng, Principal

Published Documents and Support

Documents in this section include:

1. Major documents published by the IPSASB during the lifecycle of the project including: Consultation Papers, Exposure Drafts, issued IPSAS Standards, amendments to IPSAS Standards, and other similar due process documents; 
2. Supporting material related to each published document including: snapshots, webinars, and other material; and 
3. The project-relevant IPSASB agenda papers.