2010 Handbook of International Public Sector Accounting Pronouncements | IFAC

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Published: Apr 30, 2010

ISBN 978-1-60815-058-8

English

2010 Handbook of International Public Sector Accounting Pronouncements
Previous edition; superseded by the current edition.

This handbook contains the pronouncements on financial reporting for the public sector issued by the International Public Sector Accounting Standards Board (IPSASB). It also includes reference material on the IPSASB and background information about IFAC.

Parts I and II of the handbook are available to purchase as a three-volume set with the 2010 Handbook of the Code of Ethics for Professional Accountants.

2010 Handbook of International Public Sector Accounting Pronouncements - Volume I (PDF | 2.8 MB)

2010 Handbook of International Public Sector Accounting Pronouncements - Volume II (PDF | 2.7 MB)

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

Changes of Substance (PDF | 19K)

Terms of Reference (PDF | 64K)

IFAC Background Information (PDF | 29K)

Preface to International Public Sector Accounting Standards (PDF | 88K)

Introduction to the International Public Sector Accounting Standards (PDF | 12K)

IPSAS 1 - Presentation of Financial Statements (PDF | 230K)

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

IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (PDF | 98K)

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

IPSAS 5 - Borrowing Costs (PDF | 52K)

IPSAS 6 - Consolidated and Separate Financial Statements (PDF | 168K)

IPSAS 7 - Investments in Associates (PDF | 115K)

IPSAS 8 - Interests in Joint Ventures (PDF | 121K)

IPSAS 9 - Revenue From Exchange Transactions (PDF | 156K)

IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 107K)

IPSAS 11 - Construction Contracts (PDF | 102K)

IPSAS 12 - Inventories (PDF | 80K)

IPSAS 13 - Leases (PDF | 141K)

IPSAS 14 - Events After the Reporting Date (PDF | 68K)

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

IPSAS 16 - Investment Property (PDF | 112K)

IPSAS 17 - Property, Plant, and Equipment (PDF | 176K)

IPSAS 18 - Segment Reporting (PDF | 131K)

IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (PDF | 215K)

IPSAS 20 - Related Party Disclosures (PDF | 125K)

IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 134K)

IPSAS 22 - Disclosure of Financial Information About the General Government Sector (PDF | 105K)

IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (PDF | 239K)

IPSAS 24 - Presentation of Budget Information in Financial Statements (PDF | 162K)

IPSAS 25 - Employee Benefits (PDF | 454K)

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

IPSAS 26 - Impairment of Cash-Generating Assets (PDF | 337K)

IPSAS 27 - Agriculture (PDF | 154K)

IPSAS 28 - Financial Instruments: Presentation (PDF | 352K)

IPSAS 29 - Financial Instruments: Recognition and Measurement (PDF | 1.3 MB)

IPSAS 30 - Financial Instruments: Disclosures (PDF | 244K)

IPSAS 31 - Intangible Assets (PDF | 210K)

Introduction - Accounting Standards for the Public Sector (PDF | 371K)

Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (PDF | 368K)

Part 2: Financial Reporting Under the Cash Basis of Accounting, Encouraged Additional Disclosures (PDF | 303K)

Glossary of Defined Terms (PDF | 140K)

Guideline 2 - Applicability of International Standards on Auditing to Audits of Financial Statements of Government Business Enterprises (PDF | 28K)

Summary of Other Documents (PDF | 67K)

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