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The International Public Sector Accounting Standards Board (IPSASB) develops high-quality International Public Sector Accounting Standards (IPSASs), guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements. We issue and promote benchmark guidance and facilitate the exchange of information among accountants and those who work in the public sector.
SPOTLIGHT ON
- IPSASB Issues Consultation Paper Reporting Service Performance Information.
- IPSASB Issues Exposure Draft 46―Recommended Practice Guideline, Reporting on the Long-Term Sustainability of a Public Sector Entity’s Finances.
- IFAC CEO Ian Ball's Letter to the Editor―Governments guilty of deficient accounting practices―which appeared on FT.com on the sovereign debt crisis and the need for transparency in government reporting.
- The IPSASB’s highest profile project―with a goal of completion in late 2013―The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (the Conceptual Framework) seeks to establish and make explicit the concepts that are to be applied in developing International Public Sector Accounting Standards (IPSASs) and other documents that provide guidance on information included in general purpose financial reports (GPFRs.) Divided into four phases of development, all four stages have begun with phases one through three being the most advanced.
LATEST PUBLICATIONS & RESOURCES
Estudio 14 - Transición a la base contable de acumulación (o devengo): Directrices para entidades del sector público (Tercera edición)
IPSASB Surveys & ReportsIPSAS 32 Service Concession Arrangements: Grantor
IPSASB Standards & PronouncementsImprovements to IPSASs 2011
IPSASB Standards & Pronouncements
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