International Public Sector Accounting Standards (IPSAS)
International Public Sector Accounting Standards (IPSAS) are issued by the International Public Sector Accounting Standards Board (IPSASB).
| # | Title | Based on |
|---|---|---|
| IPSAS 1 | Presentation of Financial Statements | IAS 1 |
| IPSAS 2 | Cash Flow Statements | IAS 7 |
| IPSAS 3 | Accounting Policies, Changes in Accounting Estimates and Errors | IAS 8 |
| IPSAS 4 | The Effects of Changes in Foreign Exchange Rates | IAS 21 |
| IPSAS 5 | Borrowing Costs | IAS 23 |
| IPSAS 6 | Consolidated and Separate Financial Statements | IAS 27 |
| IPSAS 7 | Investments in Associates | IAS 28 |
| IPSAS 8 | Interests in Joint Ventures | IAS 31 |
| IPSAS 9 | Revenue from Exchange Transactions | IAS 18 |
| IPSAS 10 | Financial Reporting in Hyperinflationary Economies | IAS 29 |
| IPSAS 11 | Construction Contracts | IAS 11 |
| IPSAS 12 | Inventories | IAS 2 |
| IPSAS 13 | Leases | IAS 17 |
| IPSAS 14 | Events After the Reporting Date | IAS 10 |
| IPSAS 15 | Financial Instruments: Disclosure and Presentation (superseded by IPSAS 28 and IPSAS 30) |
|
| IPSAS 16 | Investment Property | IAS 40 |
| IPSAS 17 | Property, Plant and Equipment | IAS 16 |
| IPSAS 18 | Segment Reporting | IAS 14 |
| IPSAS 19 | Provisions, Contingent Liabilities and Contingent Assets | IAS 37 |
| IPSAS 20 | Related Party Disclosures | IAS 24 |
| IPSAS 21 | Impairment of Non-Cash-Generating Assets | IAS 36 |
| IPSAS 22 | Disclosure of Financial Information About the General Government Sector | n/a |
| IPSAS 23 | Revenue from Non-Exchange Transactions (Taxes and Transfers) | n/a |
| IPSAS 24 | Presentation of Budget Information in Financial Statements | n/a |
| IPSAS 25 | Employee Benefits | IAS 19 |
| IPSAS 26 | Impairment of Cash-Generating Assets | IAS 36 |
| IPSAS 27 | Agriculture | IAS 41 |
| IPSAS 28 | Financial Instruments: Presentation | IAS 32 |
| IPSAS 29 | Financial Instruments: Recognition and Measurement | IAS 39 |
| IPSAS 30 | Financial Instruments: Disclosures | IFRS 7 |
| IPSAS 31 | Intangible Assets | IAS 38 |
| IPSAS 32 | Service Concession Arrangements: Grantor | IFRIC 12 |
| IPSAS 33 |
First-time Adoption of Accrual Basis IPSASs
|
(IFRS 1) |
| IPSAS 34 |
Separate Financial Statements
|
IAS 27 |
| IPSAS 35 |
Consolidated Financial Statements
|
IFRS 10 |
| IPSAS 36 |
Investments in Associates and Joint Ventures
|
IAS 28 |
| IPSAS 37 |
Joint Arrangements
|
IFRS 11 |
| IPSAS 38 |
Disclosure of Interests in Other Entities
|
IFRS 12 |
| IPSAS 39 |
Employee Benefits
|
IAS 19 |
| IPSAS 40 |
Public Sector Combinations
|
IFRS 3 (partially) |
| IPSAS 41 |
Fiancial Instruments
|
IFRS 9 |
| IPSAS 42 |
Social Benefits
|