2018 Handbook of International Public Sector Accounting Pronouncements

IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (PDF | 464K)

IPSAS 2—CASH FLOW STATEMENTS (PDF | 338K)

IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (PDF | 358K)

IPSAS 4―THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (PDF | 341K)

IPSAS 5—BORROWING COSTS (PDF | 279K)

IPSAS 6—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 152K)

IPSAS 7—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 152K)

IPSAS 8—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 151K)

IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (PDF | 351K)

IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (PDF | 320K)

IPSAS 11—CONSTRUCTION CONTRACTS (PDF | 318K)

IPSAS 12—INVENTORIES (PDF | 313K)

IPSAS 13—LEASES (PDF | 447K)

IPSAS 14—EVENTS AFTER THE REPORTING DATE (PDF | 305K)

IPSAS 15—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 153K)

IPSAS 16—INVESTMENT PROPERTY (PDF | 367K)

IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (PDF | 398K)

IPSAS 18—SEGMENT REPORTING (PDF | 366K)

IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (PDF | 423K)

IPSAS 20—RELATED PARTY DISCLOSURES (PDF | 343K)

IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (PDF | 438K)

IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (PDF | 330K)

IPSAS 23—REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (PDF | 477K)

IPSAS 24—PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (PDF | 363K)

IPSAS 25—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 151K)

IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS (PDF | 506K)

IPSAS 27―AGRICULTURE (PDF | 337K)

IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (PDF | 532K)

IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (PDF | 1.1 MB)

IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (PDF | 441K)

IPSAS 31—INTANGIBLE ASSETS (PDF | 451K)

IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (PDF | 475K)

IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS) (PDF | 667K)

IPSAS 34—SEPARATE FINANCIAL STATEMENTS (PDF | 297K)

IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (PDF | 716K)

IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (PDF | 344K)

IPSAS 37—JOINT ARRANGEMENTS (PDF | 424K)

IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (PDF | 350K)

IPSAS 39—EMPLOYEE BENEFITS (PDF | 446K)

IPSAS 40—PUBLIC SECTOR COMBINATIONS (PDF | 1.5 MB)

INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING (PDF | 157K)

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING (PDF | 720K)

INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (PDF | 208K)

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (PDF | 676K)

INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (PDF | 133K)

RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (PDF | 429K)

RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (PDF | 261K)

RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (PDF | 346K)

GLOSSARY OF DEFINED TERMS (PDF | 322K)

ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2018 (PDF | 171K)