2013 Handbook of International Public Sector Accounting Pronouncements

Previous Edition; Superseded by the Current Edition
IPSASB
| Handbooks
978-1-60815-151-6
English
All available Translation:

This Handbook contains the complete set of the International Public Sector Accounting Standards Board’s (IPSASB’s) pronouncements on public sector financial reporting. It also includes Chapters 1–4 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, which were approved in December 2012 and issued in January 2013.

2013 Handbook of International Public Sector Accounting Pronouncements ( | 0 bytes)
Date: Jun 1, 2013
2013 Handbook of International Public Sector Accounting Pronouncements - Volume I (pdf | 4.32 MB)
2013 Handbook of International Public Sector Accounting Pronouncements - Volume II (pdf | 3.82 MB)
How this Handbook is arranged (pdf | 147.54 KB)
Introduction to International Public Sector Accounting Standards Board (pdf | 73.07 KB)
IFAC Background Information (pdf | 111.13 KB)
Scope of this Handbook (pdf | 67.45 KB)
Changes of Substance 2013 (pdf | 114.86 KB)
Terms of Reference (pdf | 147.98 KB)
Table of Contents - Volume I (pdf | 78.78 KB)
Preface to International Public Sector Accounting Standards (pdf | 156.22 KB)
The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (pdf | 482.13 KB)
IPSAS 1 - Presentation of Financial Statements (pdf | 468.22 KB)
IPSAS 2 - Cash Flow Statements (pdf | 321.05 KB)
IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (pdf | 381.81 KB)
IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (pdf | 364.3 KB)
IPSAS 5 - Borrowing Costs (pdf | 274.49 KB)
IPSAS 6 - Consolidated and Separate Financial Statements (pdf | 174.06 KB)
IPSAS 7 - Investments in Associates (pdf | 81.76 KB)
IPSAS 8 - Interests in Joint Ventures (pdf | 286.97 KB)
IPSAS 9 - Revenue from Exchange Transactions (pdf | 399.56 KB)
IPSAS 10 - Financial Reporting in Hyperinflationary Economies (pdf | 323.1 KB)
IPSAS 11 - Construction Contracts (pdf | 300.01 KB)
IPSAS 12 - Inventories (pdf | 297.66 KB)
IPSAS 13 - Leases (pdf | 399.77 KB)
IPSAS 14 - Events After the Reporting Date (pdf | 240.66 KB)
IPSAS 15 - Financial Instruments: Disclosure and Presentation (pdf | 522.61 KB)
IPSAS 16 - Investment Property (pdf | 360.99 KB)
IPSAS 17 - Property, Plant, and Equipment (pdf | 457.95 KB)
IPSAS 18 - Segment Reporting (pdf | 361.56 KB)
IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (pdf | 474.06 KB)
IPSAS 20 - Related Party Disclosures (pdf | 342.71 KB)
IPSAS 21 - Impairment of Non-Cash-Generating Assets (pdf | 402.13 KB)
IPSAS 22 - Disclosure of Financial Information About the General Government Sector (pdf | 332.9 KB)
IPSAS 23 - Revenue from Non-Exchange Transactions (Taxes and Transfers) (pdf | 518.73 KB)
IPSAS 24 - Presentation of Budget Information in Financial Statements (pdf | 373.71 KB)
IPSAS 25 - Employee Benefits (pdf | 778.51 KB)
Table of Contents - Volume II (pdf | 96.04 KB)
IPSAS 26 - Impairment of Cash-Generating Assets (pdf | 589.49 KB)
IPSAS 27 - Agriculture (pdf | 450.5 KB)
IPSAS 28 - Financial Instruments: Presentation (pdf | 618.63 KB)
IPSAS 29 - Financial Instruments: Recognition and Measurement (pdf | 1.56 MB)
IPSAS 30 - Financial Instruments: Disclosures (pdf | 463.33 KB)
IPSAS 31 - Intangible Assets (pdf | 444.94 KB)
IPSAS 32 - Service Concession Arrangements: Grantor (pdf | 507.53 KB)
Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (pdf | 133.86 KB)
International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (pdf | 640.85 KB)
Part 2: Financial Reporting Under the Cash Basis of Accounting―Encouraged Additional Disclosures (pdf | 579.14 KB)
Glossary of Defined Terms (pdf | 364.73 KB)
Summary of Other Documents (pdf | 241.59 KB)
IPSASB Handbook Editorial Corrections Between 2013 and 2012 Editions (pdf | 268.02 KB)
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.