2012 Handbook of International Public Sector Accounting Pronouncements

2012 Handbook of International Public Sector Accounting Pronouncements - Volume I (PDF | 3.7 MB)

2012 Handbook of International Public Sector Accounting Pronouncements - Volume II (PDF | 3.2 MB)

2012 Handbook of International Public Sector Accounting Pronouncements - Volume I Cover (PDF | 73K)

How this Handbook is arranged (PDF | 9K)

Introduction to International Public Sector Accounting Standards Board (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)

Preface to International Public Sector Accounting Standards (PDF | 31K)

IPSAS 1 - Presentation of Financial Statements (PDF | 216K)

IPSAS 2 - Cash Flow Statements (PDF | 91K)

IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (PDF | 110K)

IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (PDF | 137K)

IPSAS 5 - Borrowing Costs (PDF | 53K)

IPSAS 6 - Consolidated and Separate Financial Statements (PDF | 182K)

IPSAS 7 - Investments in Associates (PDF | 73K)

IPSAS 8 - Interests in Joint Ventures (PDF | 133K)

IPSAS 9 - Revenue from Exchange Transactions (PDF | 161K)

IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 115K)

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 15 - Financial Instruments: Disclosure and Presentation (PDF | 252K)

IPSAS 16 - Investment Property (PDF | 132K)

IPSAS 17 - Property, Plant, and Equipment (PDF | 201K)

IPSAS 18 - Segment Reporting (PDF | 128K)

IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (PDF | 219K)

IPSAS 20 - Related Party Disclosures (PDF | 130K)

IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 161K)

IPSAS 22 - Disclosure of Financial Information About the General Government Sector (PDF | 333K)

IPSAS 23 - Revenue from Non-Exchange Transactions (Taxes and Transfers) (PDF | 281K)

IPSAS 24 - Presentation of Budget Information in Financial Statements (PDF | 374K)

IPSAS 25 - Employee Benefits (PDF | 779K)

2012 Handbook of International Public Sector Accounting Pronouncements - Volume II Cover (PDF | 74K)

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 29 - Financial Instruments: Recognition and Measurement (PDF | 1.6 MB)

IPSAS 30 - Financial Instruments: Disclosures (PDF | 464K)

IPSAS 31 - Intangible Assets (PDF | 445K)

IPSAS 32 - Service Concession Arrangements: Grantor (PDF | 508K)

Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (PDF | 134K)

International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (PDF | 641K)

Part 2: Financial Reporting Under the Cash Basis of Accounting―Encouraged Additional Disclosures (PDF | 580K)

Glossary of Defined Terms (PDF | 365K)

Summary of Other Documents (PDF | 242K)

ISPSASB Handbook Editorial Corrections Between 2012 and 2011 Editions (PDF | 100K)