2018 Handbook of International Public Sector Accounting Pronouncements

IPSASB
Sep 28, 2018 | Handbooks, Standards, and Pronouncements
978-1-60815-362-6
English
All available Translation:
In progress Translation:
  • Georgian
  • Ukrainian

This Handbook contains the complete set of the International Public Sector Accounting Standards Board pronouncements, the International Public Sector Accounting Standards, published as of January 31, 2018. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.

2018 Handbook of International Public Sector Accounting Pronouncements
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IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (pdf | 463.76 KB)
IPSAS 2—CASH FLOW STATEMENTS (pdf | 337.11 KB)
IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (pdf | 357.32 KB)
IPSAS 4―THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (pdf | 340.37 KB)
IPSAS 5—BORROWING COSTS (pdf | 278.65 KB)
IPSAS 6—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (pdf | 151.08 KB)
IPSAS 7—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (pdf | 151.07 KB)
IPSAS 8—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (pdf | 150 KB)
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (pdf | 350.99 KB)
IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (pdf | 319.17 KB)
IPSAS 11—CONSTRUCTION CONTRACTS (pdf | 317.37 KB)
IPSAS 12—INVENTORIES (pdf | 312.93 KB)
IPSAS 13—LEASES (pdf | 446.91 KB)
IPSAS 14—EVENTS AFTER THE REPORTING DATE (pdf | 304.16 KB)
IPSAS 15—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (pdf | 152.83 KB)
IPSAS 16—INVESTMENT PROPERTY (pdf | 366.02 KB)
IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (pdf | 397.22 KB)
IPSAS 18—SEGMENT REPORTING (pdf | 365.19 KB)
IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (pdf | 422.92 KB)
IPSAS 20—RELATED PARTY DISCLOSURES (pdf | 342.42 KB)
IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (pdf | 437.36 KB)
IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (pdf | 329.89 KB)
IPSAS 23—REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (pdf | 476.57 KB)
IPSAS 24—PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (pdf | 362.23 KB)
IPSAS 25—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (pdf | 150.14 KB)
IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS (pdf | 505.91 KB)
IPSAS 27―AGRICULTURE (pdf | 336.88 KB)
IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (pdf | 531.63 KB)
IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (pdf | 1.07 MB)
IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (pdf | 440.84 KB)
IPSAS 31—INTANGIBLE ASSETS (pdf | 450.89 KB)
IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf | 474.6 KB)
IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS) (pdf | 666.69 KB)
IPSAS 34—SEPARATE FINANCIAL STATEMENTS (pdf | 296.36 KB)
IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (pdf | 715.96 KB)
IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (pdf | 343.3 KB)
IPSAS 37—JOINT ARRANGEMENTS (pdf | 423.63 KB)
IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (pdf | 349.85 KB)
IPSAS 39—EMPLOYEE BENEFITS (pdf | 445.29 KB)
IPSAS 40—PUBLIC SECTOR COMBINATIONS (pdf | 1.44 MB)
INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING (pdf | 156.05 KB)
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING (pdf | 719.66 KB)
INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (pdf | 207.75 KB)
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (pdf | 675.5 KB)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (pdf | 132.02 KB)
RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (pdf | 428.04 KB)
RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (pdf | 260.46 KB)
RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (pdf | 345.94 KB)
GLOSSARY OF DEFINED TERMS (pdf | 321.15 KB)
ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2018 (pdf | 170.01 KB)
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