2026 Handbook of International Public Sector Accounting Standards Board Pronouncements

IPSASB
| Handbooks, Standards, and Pronouncements
English

This Handbook contains the complete suite of IPSAS Accounting Standards and the first IPSASB SRS Standard, published as of January 31, 2026. It also includes The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.

2026-IPSASB-HB.pdf
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ipsasb_2026_handbook_flyer.pdf
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PREFACE TO IPSAS® ACCOUNTING STANDARDS AND IPSASB SRS(TM) STANDARDS (pdf | 757.54 KB)
THE CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES (pdf | 1.48 MB)
IPSAS 1, PRESENTATION OF FINANCIAL STATEMENTS (pdf | 1.7 MB)
IPSAS 2, CASH FLOW STATEMENTS (pdf | 859.25 KB)
IPSAS 3, ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (pdf | 866.65 KB)
IPSAS 4, THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (pdf | 870.76 KB)
IPSAS 5, BORROWING COSTS (pdf | 842.3 KB)
IPSAS 6, CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (pdf | 615.07 KB)
IPSAS 7, INVESTMENTS IN ASSOCIATES (pdf | 613.11 KB)
IPSAS 8, INTERESTS IN JOINT VENTURES (pdf | 1.21 MB)
IPSAS 9, REVENUE FROM EXCHANGE TRANSACTIONS (pdf | 618.74 KB)
IPSAS 10, FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (pdf | 808.42 KB)
IPSAS 11, CONSTRUCTION CONTRACTS (pdf | 612.09 KB)
IPSAS 12, INVENTORIES (pdf | 904.06 KB)
IPSAS 13, LEASES (pdf | 605 KB)
IPSAS 14, EVENTS AFTER THE REPORTING DATE (pdf | 791.17 KB)
IPSAS 15, FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION (pdf | 616.08 KB)
IPSAS 16, INVESTMENT PROPERTY (pdf | 992.74 KB)
IPSAS 17, PROPERTY, PLANT, AND EQUIPMENT (pdf | 614.5 KB)
IPSAS 18, SEGMENT REPORTING (pdf | 877.88 KB)
IPSAS 19, PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (pdf | 1.15 MB)
IPSAS 20, RELATED PARTY DISCLOSURES (pdf | 811.03 KB)
IPSAS 21, IMPAIRMENT OF NON-CASH-GENERATING ASSETS (pdf | 994.47 KB)
IPSAS 22, DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (pdf | 896.55 KB)
IPSAS 23, REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (pdf | 1.29 MB)
IPSAS 24, PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (pdf | 871.04 KB)
IPSAS 25, EMPLOYEE BENEFITS (pdf | 615.48 KB)
IPSAS 26, IMPAIRMENT OF CASH-GENERATING ASSETS (pdf | 1.16 MB)
IPSAS 27, AGRICULTURE (pdf | 904.21 KB)
IPSAS 28, FINANCIAL INSTRUMENTS: PRESENTATION (pdf | 1.24 MB)
IPSAS 29, FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (pdf | 1.1 MB)
IPSAS 30, FINANCIAL INSTRUMENTS: DISCLOSURES (pdf | 1.3 MB)
IPSAS 31, INTANGIBLE ASSETS (pdf | 1.06 MB)
IPSAS 32, SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf | 1.06 MB)
IPSAS 33, FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) (pdf | 1.41 MB)
IPSAS 34, SEPARATE FINANCIAL STATEMENTS (pdf | 847.5 KB)
IPSAS 35, CONSOLIDATED FINANCIAL STATEMENTS (pdf | 1.48 MB)
IPSAS 36, INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (pdf | 894.53 KB)
IPSAS 37, JOINT ARRANGEMENTS (pdf | 1.18 MB)
IPSAS 38, DISCLOSURE OF INTERESTS IN OTHER ENTITIES (pdf | 903.91 KB)
IPSAS 39, EMPLOYEE BENEFITS (pdf | 1.17 MB)
IPSAS 40, PUBLIC SECTOR COMBINATIONS (pdf | 1.9 MB)
IPSAS 41, FINANCIAL INSTRUMENTS (pdf | 2.52 MB)
IPSAS 42, SOCIAL BENEFITS (pdf | 1021.5 KB)
IPSAS 43, LEASES (pdf | 1.57 MB)
IPSAS 44, NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (pdf | 898.08 KB)
IPSAS 45, PROPERTY, PLANT, AND EQUIPMENT (pdf | 1.16 MB)
IPSAS 46, MEASUREMENT (pdf | 1.32 MB)
IPSAS 47, REVENUE (pdf | 1.87 MB)
IPSAS 48, TRANSFER EXPENSES (pdf | 1 MB)
IPSAS 49, RETIREMENT BENEFIT PLANS (pdf | 871.82 KB)
IPSAS 50, EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES (pdf | 794.02 KB)
IPSAS 51, TANGIBLE NATURAL RESOURCES HELD FOR CONSERVATION (pdf | 1.02 MB)
GLOSSARY OF DEFINED TERMS IN IPSAS ACCOUNTING STANDARDS (pdf | 988.66 KB)
IPSAS ACCOUNTING STANDARDS ISSUED AS OF JANUARY 31, 2026 (pdf | 858.64 KB)
IPSASB SRS 1, CLIMATE-RELATED DISCLOSURES (pdf | 1.15 MB)
GLOSSARY OF DEFINED TERMS IN IPSASB SRS STANDARDS (pdf | 736.09 KB)
IPSASB SRS STANDARDS ISSUED AS OF JANUARY 31, 2026 (pdf | 743.26 KB)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (pdf | 690.73 KB)
RPG 1, REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (pdf | 1014.83 KB)
RPG 2, FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (pdf | 738.41 KB)
RPG 3, REPORTING SERVICE PERFORMANCE INFORMATION (pdf | 889.29 KB)
INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (PDF | 730.62 KB)
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING—ISSUED IN 2017 (pdf | 1.26 MB)
IPSASB® HANDBOOK EDITORIAL CORRECTIONS BETWEEN 2026 AND 2025 HANDBOOKS (pdf | 289.28 KB)
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