2009 Handbook of International Public Sector Accounting Pronouncements - Volume I (PDF | 2.3 MB)

2009 Handbook of International Public Sector Accounting Pronouncements - Volume II (PDF | 3 MB)

Table of Contents - Volume I (PDF | 15K)

Changes of Substance (PDF | 14K)

IPSASB - Interim Terms of Reference (PDF | 93K)

Preface to International Public Sector Accounting Standards (PDF | 90K)

IPSAS 1 - Presentation of Financial Statements (PDF | 258K)

IPSAS 2 - Cash Flow Statements (PDF | 87K)

IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (PDF | 140K)

IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (PDF | 139K)

IPSAS 5 - Borrowing Costs (PDF | 51K)

IPSAS 6 - Consolidated and Separate Financial Statements (PDF | 211K)

IPSAS 7 - Investments in Associates (PDF | 119K)

IPSAS 8 - Interests in Joint Ventures (PDF | 84K)

IPSAS 9 - Revenue from Exchange Transactions (PDF | 85K)

IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 59K)

IPSAS 11 - Construction Contracts (PDF | 100K)

IPSAS 12 - Inventories (PDF | 76K)

IPSAS 13 - Leases (PDF | 148K)

IPSAS 14 - Events After the Reporting Date (PDF | 65K)

IPSAS 15 - Financial Instruments: Disclosure and Presentation (PDF | 255K)

IPSAS 16 - Investment Property (PDF | 113K)

IPSAS 17 - Property, Plant and Equipment (PDF | 218K)

IPSAS 18 - Segment Reporting (PDF | 128K)

IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (PDF | 161K)

Table of Contents - Volume II (PDF | 12K)

IPSAS 20 - Related Party Disclosures (PDF | 112K)

IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 171K)

IPSAS 22 - Disclosure of Financial Information About the General Government Sector (PDF | 152K)

IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (PDF | 233K)

IPSAS 24 - Presentation of Budget Information in Financial Statements (PDF | 211K)

IPSAS 25 - Employee Benefits (PDF | 446K)

IPSAS 26 - Impairment of Cash-Generating Assets (PDF | 327K)

Cash Basis IPSAS - Financial Reporting Under the Cash Basis of Accounting Part 1 (PDF | 363K)

Cash Basis IPSAS - Financial Reporting Under the Cash Basis of Accounting Part 2: Encouraged Additional Disclosures (PDF | 301K)

Glossary of Defined Terms (PDF | 114K)

Guideline 2 - Applicability of International Standards on Auditing to Audits of Financial Statements of Government Business Enterprises (PDF | 23K)

Summary of Other Documents (PDF | 62K)

Ethics Table of Contents (PDF | 10K)

Code of Ethics for Professional Accountants (PDF | 2.7 MB)