Improvements to IPSASs

Oct 31, 2010 | Handbooks, Standards, and Pronouncements
30 Pages
ISBN 978-1-60815-079-3

This document sets out amendments to IPSASs and the related Bases for Conclusions, Comparisons with IFRSs/IASs and guidance. Part I of this document contains amendments that are drawn from the IASB document, Improvements to IFRSs issued in April 2009. The IASB's rationale for its amendments is documented in the related Bases for Conclusions in that IASB document. The effective date of each amendment is included in the IPSAS affected.


Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.


Related Resources


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.