2022 Handbook of International Public Sector Accounting Pronouncements
Current Edition
IPSASB
May 12, 2022 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-491-3
English
This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2022. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.
IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (PDF | 506K)
IPSAS 2—CASH FLOW STATEMENTS (PDF | 393K)
IPSAS 5—BORROWING COSTS (PDF | 391K)
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (PDF | 380K)
IPSAS 11—CONSTRUCTION CONTRACTS (PDF | 457K)
IPSAS 12—INVENTORIES (PDF | 354K)
IPSAS 13—LEASES (PDF | 471K)
IPSAS 14—EVENTS AFTER THE REPORTING DATE (PDF | 330K)
IPSAS 16—INVESTMENT PROPERTY (PDF | 398K)
IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (PDF | 432K)
IPSAS 18—SEGMENT REPORTING (PDF | 404K)
IPSAS 20—RELATED PARTY DISCLOSURES (PDF | 382K)
IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (PDF | 454K)
IPSAS 25—EMPLOYEE BENEFITS (SUPERSEDED BY IPSAS 39) (PDF | 208K)
IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS (PDF | 538K)
IPSAS 27―AGRICULTURE (PDF | 369K)
IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (PDF | 564K)
IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (PDF | 605K)
IPSAS 31—INTANGIBLE ASSETS (PDF | 484K)
IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (PDF | 505K)
IPSAS 34—SEPARATE FINANCIAL STATEMENTS (PDF | 347K)
IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (PDF | 721K)
IPSAS 37—JOINT ARRANGEMENTS (PDF | 446K)
IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (PDF | 405K)
IPSAS 39—EMPLOYEE BENEFITS (PDF | 485K)
IPSAS 40—PUBLIC SECTOR COMBINATIONS (PDF | 1.4 MB)
IPSAS 41—FINANCIAL INSTRUMENTS (PDF | 2 MB)
IPSAS 42—SOCIAL BENEFITS (PDF | 588K)
IPSAS 43—LEASES (PDF | 1.5 MB)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (PDF | 181K)
RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (PDF | 308K)
RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (PDF | 385K)
GLOSSARY OF DEFINED TERMS (PDF | 365K)
ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2022 (PDF | 276K)
Copyright © 2023 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- e-International Standards
- Pathways to Accrual
- Consultation Paper, Advancing Public Sector Sustainability Reporting
- Mid-Period Work Program Consultation Summary
- 2016 Handbook of International Public Sector Accounting Pronouncements