The aim of the project is to develop one or more IPSASs covering revenue transactions (exchange and non-exchange) in IPSASs.

The scope of this project is to develop new standards-level requirements and guidance on revenue to amend or supersede guidance that is currently located in IPSAS 9, Revenue from Exchange Transactions; IPSAS 11, Construction Contracts; and IPSAS 23, Revenue from Non-Exchange Transactions (Taxes and Transfers).



  • Todd Beardsworth (Chair)
  • Luzvi Chatto
  • Henning Diederichs
  • Moushumi Dullabh
  • Helen Hall
  • Renée Pichard
  • Bernard Schatz

Project Stages


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