2019 Handbook of International Public Sector Accounting Pronouncements
IPSASB
Feb 18, 2020 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-433-3
English
All available Translations: Japanese
In Progress Translations: Albanian | Arabic
This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2019. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.
IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (PDF | 650K)
IPSAS 2—CASH FLOW STATEMENTS (PDF | 499K)
IPSAS 5—BORROWING COSTS (PDF | 432K)
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (PDF | 498K)
IPSAS 11—CONSTRUCTION CONTRACTS (PDF | 464K)
IPSAS 12—INVENTORIES (PDF | 456K)
IPSAS 13—LEASES (PDF | 592K)
IPSAS 14—EVENTS AFTER THE REPORTING DATE (PDF | 448K)
IPSAS 16—INVESTMENT PROPERTY (PDF | 521K)
IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (PDF | 553K)
IPSAS 18—SEGMENT REPORTING (PDF | 516K)
IPSAS 20—RELATED PARTY DISCLOSURES (PDF | 488K)
IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (PDF | 577K)
IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS (PDF | 788K)
IPSAS 27―AGRICULTURE (PDF | 508K)
IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (PDF | 700K)
IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (PDF | 728K)
IPSAS 31—INTANGIBLE ASSETS (PDF | 740K)
IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (PDF | 685K)
IPSAS 34—SEPARATE FINANCIAL STATEMENTS (PDF | 445K)
IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (PDF | 879K)
IPSAS 37—JOINT ARRANGEMENTS (PDF | 598K)
IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (PDF | 524K)
IPSAS 39—EMPLOYEE BENEFITS (PDF | 635K)
IPSAS 40—PUBLIC SECTOR COMBINATIONS (PDF | 1.8 MB)
IPSAS 41—FINANCIAL INSTRUMENTS (PDF | 2.7 MB)
IPSAS 42—SOCIAL BENEFITS (PDF | 782K)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (PDF | 241K)
RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (PDF | 403K)
RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (PDF | 505K)
GLOSSARY OF DEFINED TERMS (PDF | 441K)
ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2018 (PDF | 339K)
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Public Sector Accounting Pronouncements
- Amendments to IPSAS 36, Investments in Associates and Joint Ventures, and IPSAS 41, Financial Instruments
- Collective and Individual Services, Amendments to IPSAS 19
- IPSAS 42, Social Benefits
- Improvements to IPSAS, 2019
- 2017 Handbook of International Public Sector Accounting Pronouncements
- 2016 Handbook of International Public Sector Accounting Pronouncements