Public sector publications

Public sector

From this page, you can access our publications related to financial reporting the public sector, including our popular summary of International Public Sector Accounting Standards (IPSAS) issued by the International Public Sector Accounting Standards Board (IPSASB).

Related Publications

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IPSAS in your pocket — 2024 edition

22 Jan 2024

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, effective for financial statements for annual periods beginning on or after 1 January 2024.

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IPSAS in your pocket — 2022 edition (Updated)

11 Aug 2022

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2022. This edition has been update to include IPSAS 43 and IPSAS 44.

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IPSAS in your pocket — 2022 edition

20 Jan 2022

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2022.

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IPSAS in your pocket — 2021 edition

15 Feb 2021

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2021.

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IPSAS in your pocket — 2020 edition

16 Jan 2020

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2020.

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IPSAS in your pocket — 2019 edition

27 Mar 2019

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2019.

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IPSAS in your pocket — 2018 edition

21 Aug 2018

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 September 2018.

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IPSAS in your pocket — 2017 edition

22 May 2017

This guide summarises the provisions of all International Public Sector Accounting Standards (IPSAS), recommended practice guidelines and the conceptual framework, outstanding at 1 January 2017.

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IPSAS in your pocket — 2015 edition

30 Sep 2015

This guide summarises the provisions of all IPSAS standards, recommended practice guidelines and the conceptual framework, outstanding at 1 August 2015.

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Deloitte IPSAS in your pocket — 2013

06 Mar 2013

This guide provides information on the International Public Sector Accounting Standards (IPSAS), the main differences between IPSAS and IFRS, and a summary of the provisions of all IPSAS outstanding at 1 February 2012.

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Deloitte IPSAS Summary — 2012 Edition

13 Feb 2012

The 2012 edition of 'IPSAS Summary', which provides a summary of the provisions of all International Public Sector Accounting Standards (IPSAS) on issue at 1 February 2012.

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