2024 Handbook of International Public Sector Accounting Pronouncements

Current Edition
IPSASB
| Handbooks, Standards, and Pronouncements
English

This Handbook contains the complete International Public Sector Accounting StandardsTM, published as of January 31, 2024. It also includes The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities with Chapters 3, 5, and 7 updated in 2023.

 

[We are in process of uploading the individual chapters and appreciate your patience.]

IPSASB-2024-Handbook-Volume1.pdf
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IPSASB-2024-Handbook-Volume2.pdf
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IPSASB-2024-Handbook-Volume3.pdf
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IPSASB Handbook Editorials (pdf | 223.7 KB)
IPSAS 31—INTANGIBLE ASSETS (pdf | 745.54 KB)
IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf | 863.41 KB)
IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) (pdf | 1.03 MB)
Preface to IPSAS Standards (pdf | 330.27 KB)
Conceptual Framework 2023 (pdf | 1005.97 KB)
IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (pdf | 828.22 KB)
IPSAS 2—CASH FLOW STATEMENTS (pdf | 647.61 KB)
IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (pdf | 627.38 KB)
IPSAS 4—THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (pdf | 706.1 KB)
IPSAS 5—BORROWING COSTS (pdf | 523.85 KB)
IPSAS 6—CONSOLIDATED AND SEPERATE FINANCIAL STATEMENTS (pdf | 258.35 KB)
IPSAS 7—INVESTMENTS IN ASSOCIATES (pdf | 258.02 KB)
IPSAS 8—INTERESTS IN JOINT VENTURES (pdf | 258.02 KB)
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (pdf | 493.62 KB)
IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (pdf | 534.66 KB)
IPSAS 11—CONSTRCUTION CONTRACTS (pdf | 543.87 KB)
IPSAS 12—INVENTORIES (pdf | 579.46 KB)
IPSAS 13—LEASES (pdf | 2.14 MB)
IPSAS 14—EVENTS AFTER THE REPORTING DATE (pdf | 368.38 KB)
IPSAS 15—FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION (pdf | 258.35 KB)
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.