2012 Handbook of International Public Sector Accounting Pronouncements
Previous edition; superseded by the current edition.
IPSASB
Jun 09, 2012 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-119-6
English
All available Translations: Azeri Georgian Macedonian Portuguese
In Progress Translations: Arabic | French | Italian | Russian | Ukrainian
The 2012 handbook is out of stock.
How this Handbook is arranged (PDF | 9K)
IFAC Background Information (PDF | 29K)
Scope of this Handbook (PDF | 7K)
Changes of Substance 2012 (PDF | 15K)
Terms of Reference (PDF | 31K)
Table of Contents - Volume I (PDF | 10K)
IPSAS 1 - Presentation of Financial Statements (PDF | 216K)
IPSAS 2 - Cash Flow Statements (PDF | 91K)
IPSAS 5 - Borrowing Costs (PDF | 53K)
IPSAS 7 - Investments in Associates (PDF | 73K)
IPSAS 8 - Interests in Joint Ventures (PDF | 133K)
IPSAS 9 - Revenue from Exchange Transactions (PDF | 161K)
IPSAS 11 - Construction Contracts (PDF | 101K)
IPSAS 12 - Inventories (PDF | 74K)
IPSAS 13 - Leases (PDF | 139K)
IPSAS 14 - Events After the Reporting Date (PDF | 66K)
IPSAS 16 - Investment Property (PDF | 132K)
IPSAS 17 - Property, Plant, and Equipment (PDF | 201K)
IPSAS 18 - Segment Reporting (PDF | 128K)
IPSAS 20 - Related Party Disclosures (PDF | 130K)
IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 161K)
IPSAS 25 - Employee Benefits (PDF | 779K)
Table of Contents - Volume II (PDF | 97K)
IPSAS 26 - Impairment of Cash-Generating Assets (PDF | 590K)
IPSAS 27 - Agriculture (PDF | 451K)
IPSAS 28 - Financial Instruments: Presentation (PDF | 619K)
IPSAS 30 - Financial Instruments: Disclosures (PDF | 464K)
IPSAS 31 - Intangible Assets (PDF | 445K)
IPSAS 32 - Service Concession Arrangements: Grantor (PDF | 508K)
Glossary of Defined Terms (PDF | 365K)
Summary of Other Documents (PDF | 242K)
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