2011 Handbook of International Public Sector Accounting Pronouncements - Volume I (PDF | 6.9 MB)

2011 Handbook of International Public Sector Accounting Pronouncements - Volume II (PDF | 7 MB)

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

Changes of Substance (PDF | 13K)

Terms of Reference (PDF | 68K)

IFAC Background Information (PDF | 28K)

Preface to International Public Sector Accounting Standards (PDF | 91K)

Introduction to the International Public Sector Accounting Standards (PDF | 9K)

IPSAS 1 - Presentation of Financial Statements (PDF | 235K)

IPSAS 2 - Cash Flow Statements (PDF | 91K)

IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (PDF | 119K)

IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (PDF | 141K)

IPSAS 5 - Borrowing Costs (PDF | 51K)

IPSAS 6 - Consolidated and Separate Financial Statements (PDF | 195K)

IPSAS 7 - Investments in Associates (PDF | 134K)

IPSAS 8 - Interests in Joint Ventures (PDF | 144K)

IPSAS 9 - Revenue From Exchange Transactions (PDF | 161K)

IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 113K)

IPSAS 11 - Construction Contracts (PDF | 101K)

IPSAS 12 - Inventories (PDF | 80K)

IPSAS 13 - Leases (PDF | 144K)

IPSAS 14 - Events After the Reporting Date (PDF | 69K)

IPSAS 15 - Financial Instruments: Disclosure and Presentation (PDF | 252K)

IPSAS 16 - Investment Property (PDF | 139K)

IPSAS 17 - Property, Plant, and Equipment (PDF | 210K)

IPSAS 18 - Segment Reporting (PDF | 128K)

IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (PDF | 217K)

IPSAS 20 - Related Party Disclosures (PDF | 130K)

IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 160K)

IPSAS 22 - Disclosure of Financial Information About the General Government Sector (PDF | 103K)

IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (PDF | 284K)

IPSAS 24 - Presentation of Budget Information in Financial Statements (PDF | 166K)

IPSAS 25 - Employee Benefits (PDF | 461K)

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

IPSAS 26 - Impairment of Cash-Generating Assets (PDF | 344K)

IPSAS 27 - Agriculture (PDF | 158K)

IPSAS 28 - Financial Instruments: Presentation (PDF | 340K)

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

IPSAS 30 - Financial Instruments: Disclosures (PDF | 245K)

IPSAS 31 - Intangible Assets (PDF | 206K)

Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (PDF | 9K)

International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (PDF | 374K)

Part 2: Financial Reporting Under the Cash Basis of Accounting-Encouraged Additional Disclosures (PDF | 309K)

Glossary of Defined Terms (PDF | 139K)

Summary of Other Documents (PDF | 62K)