2022 Handbook of International Public Sector Accounting Pronouncements

IPSASB HANDBOOK EDITORIAL CORRECTIONS BETWEEN 2022 AND 2021 HANDBOOK (PDF | 90K)

CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES (PDF | 1.7 MB)

IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (PDF | 506K)

IPSAS 2—CASH FLOW STATEMENTS (PDF | 393K)

IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (PDF | 399K)

IPSAS 4―THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (PDF | 414K)

IPSAS 5—BORROWING COSTS (PDF | 391K)

IPSAS 6—CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (SUPERSEDED BY IPSAS 34) (PDF | 195K)

IPSAS 7—INVESTMENTS IN ASSOCIATES (SUPERSEDED BY IPSAS 36) (PDF | 194K)

IPSAS 8—INTERESTS IN JOINT VENTURES (SUPERSEDED BY IPSAS 37) (PDF | 195K)

IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (PDF | 380K)

IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (PDF | 351K)

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IPSAS 15—FINANCIAL INSTRUMENTS (SUPERSEDED BY IPSAS 28, IPSAS 29, AND IPSAS 30) (PDF | 198K)

IPSAS 16—INVESTMENT PROPERTY (PDF | 398K)

IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (PDF | 432K)

IPSAS 18—SEGMENT REPORTING (PDF | 404K)

IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (PDF | 484K)

IPSAS 20—RELATED PARTY DISCLOSURES (PDF | 382K)

IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (PDF | 454K)

IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (PDF | 358K)

IPSAS 23—REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (PDF | 487K)

IPSAS 24—PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (PDF | 405K)

IPSAS 25—EMPLOYEE BENEFITS (SUPERSEDED BY IPSAS 39) (PDF | 208K)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 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (PDF | 536K)

IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (PDF | 605K)

IPSAS 31—INTANGIBLE ASSETS (PDF | 484K)

IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (PDF | 505K)

IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS) (PDF | 689K)

IPSAS 34—SEPARATE FINANCIAL STATEMENTS (PDF | 347K)

IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (PDF | 721K)

IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (PDF | 422K)

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 THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (PDF | 210K)

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (PDF | 691K)

INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (PDF | 181K)

RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (PDF | 475K)

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)