Enhanced search function
IFAC FOCUS AREAS
- Accountability. Now.
- Developing the Global Profession
- Global Representation and Advocacy
- Professional Accountants in Business
- Small and Medium Practices
Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
Home Public Sector
The International Public Sector Accounting Standards Board® (IPSASB®) develops IPSAS™, accrual-based standards used for the preparation of general purpose financial statements by governments and other public sector entities around the world. Through these standards, the IPSASB aims to enhance the quality, consistency, and transparency of public sector financial reporting worldwide. It also issues guidance and facilitates the exchange of information among accountants and others who work in the public sector and promotes the acceptance of and international convergence to IPSAS.
Click the banner below to read more.
Video Q&A Series Discusses IPSASB
In the final installment of the IPSASB's new video series, IPSASB Chair Ian Carruthers looks ahead and identifies key priorities for the IPSASB.
IPSAS 32 Support Materials Available
The IPSASB has produced a Staff Questions and Answers document to summarize the accounting requirements for assets and liabilities under the grant of right to the operator model in IPSAS 32, Service Concession Arrangements: Grantor.
An accompanying audio podcast featuring IPSASB Acting Technical Director John Stanford and IPSASB Principal Paul Mason is also available.