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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(superseded by IPSAS 28 and IPSAS 30)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

 

Correction list for hyphenation

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