2025 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, 2025. It also includes The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.

2025_IPSASB_HB_Volume_2.pdf
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2025_IPSASB_HB_Volume_3.pdf
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IPSASB HANDBOOK EDITORIAL CORRECTIONS BETWEEN 2025 AND 2024 HANDBOOKS (pdf | 213.04 KB)
PREFACE TO INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (pdf | 360.34 KB)
THE CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES (pdf | 1.01 MB)
IPSAS 1, PRESENTATION OF FINANCIAL STATEMENTS (pdf | 858.18 KB)
IPSAS 2, CASH FLOW STATEMENTS (pdf | 519.21 KB)
IPSAS 3, ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (pdf | 546.08 KB)
Key considerations for professional accountants and purchasers on the carbon credit life cycle
IPSAS 4, THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (pdf | 601.76 KB)
IPSAS 5, BORROWING COSTS (pdf | 562.3 KB)
IPSAS 6, CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (pdf | 291.86 KB)
IPSAS 7, INVESTMENTS IN ASSOCIATES (pdf | 291.62 KB)
IPSAS 8, INTERESTS IN JOINT VENTURES (pdf | 291.52 KB)
IPSAS 9, REVENUE FROM EXCHANGE TRANSACTIONS (pdf | 479.91 KB)
IPSAS 10, FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (pdf | 588.26 KB)
IPSAS 11, CONSTRUCTION CONTRACTS (pdf | 457.58 KB)
IPSAS 12, INVENTORIES (pdf | 786.75 KB)
IPSAS 13, LEASES (pdf | 415.77 KB)
IPSAS 14, EVENTS AFTER THE REPORTING DATE (pdf | 402.77 KB)
IPSAS 15, FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION (pdf | 291.96 KB)
IPSAS 16, INVESTMENT PROPERTY (pdf | 907.04 KB)
IPSAS 17, PROPERTY, PLANT, AND EQUIPMENT (pdf | 315.76 KB)
IPSAS 18, SEGMENT REPORTING (pdf | 479.41 KB)
IPSAS 19, PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (pdf | 1.06 MB)
IPSAS 20, RELATED PARTY DISCLOSURES (pdf | 960.13 KB)
IPSAS 21, IMPAIRMENT OF NON-CASH-GENERATING ASSETS (pdf | 592.63 KB)
IPSAS 22, DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (pdf | 480.63 KB)
IPSAS 23, REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS (pdf | 926.19 KB)
IPSAS 24, PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (pdf | 648.95 KB)
IPSAS 25, EMPLOYEE BENEFITS (pdf | 415.89 KB)
IPSAS 26, IMPAIRMENT OF CASH-GENERATING ASSETS (pdf | 958.36 KB)
IPSAS 27, AGRICULTURE (pdf | 944.28 KB)
IPSAS 28, FINANCIAL INSTRUMENTS: PRESENTATION (pdf | 862.85 KB)
IPSAS 29, FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (pdf | 821.91 KB)
IPSAS 30, FINANCIAL INSTRUMENTS: DISCLOSURES (pdf | 1.01 MB)
IPSAS 31, INTANGIBLE ASSETS (pdf | 687.12 KB)
IPSAS 32, SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf | 775.78 KB)
IPSAS 33, FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) (pdf | 1.16 MB)
IPSAS 34, SEPARATE FINANCIAL STATEMENTS (pdf | 503.08 KB)
IPSAS 35, CONSOLIDATED FINANCIAL STATEMENTS (pdf | 1.13 MB)
IPSAS 36, INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (pdf | 548.17 KB)
IPSAS 37, JOINT ARRANGEMENTS (pdf | 967.97 KB)
IPSAS 38, DISCLOSURE OF INTERESTS IN OTHER ENTITIES (pdf | 516.2 KB)
IPSAS 39, EMPLOYEE BENEFITS (pdf | 1012.03 KB)
IPSAS 40, PUBLIC SECTOR COMBINATIONS (pdf | 1.73 MB)
IPSAS 41, FINANCIAL INSTRUMENTS (pdf | 2.4 MB)
IPSAS 42, SOCIAL BENEFITS (pdf | 657.06 KB)
IPSAS 43, LEASES (pdf | 1.37 MB)
IPSAS 44, NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (pdf | 597.64 KB)
IPSAS 45, PROPERTY, PLANT, AND EQUIPMENT (pdf | 882.29 KB)
IPSAS 46, MEASUREMENT (pdf | 1.09 MB)
IPSAS 47, REVENUE (pdf | 1.87 MB)
IPSAS 48, TRANSFER EXPENSES (pdf | 783.93 KB)
IPSAS 49, RETIREMENT BENEFIT PLANS (pdf | 521.7 KB)
IPSAS 50, EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES (pdf | 601.2 KB)
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING - ISSUED IN 2017 (pdf | 1.14 MB)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (pdf | 251.98 KB)
RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY'S FINANCES (pdf | 721.13 KB)
RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (pdf | 362.8 KB)
RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (pdf | 503.35 KB)
GLOSSARY OF DEFINED TERMS FOR IPSAS 1-50 (pdf | 629.56 KB)
ACCRUAL IPSAS STANDARDS ON ISSUE AS AT JANUARY 31, 2025 (pdf | 494.6 KB)
Copyright © 2025 The International Federation of Accountants (IFAC). All rights reserved.