2013 Handbook of International Public Sector Accounting Pronouncements - Volume I (PDF | 4.5 MB)

2013 Handbook of International Public Sector Accounting Pronouncements - Volume II (PDF | 4 MB)

How this Handbook is arranged (PDF | 148K)

Introduction to International Public Sector Accounting Standards Board (PDF | 74K)

IFAC Background Information (PDF | 112K)

Scope of this Handbook (PDF | 68K)

Changes of Substance 2013 (PDF | 115K)

Terms of Reference (PDF | 148K)

Table of Contents - Volume I (PDF | 79K)

Preface to International Public Sector Accounting Standards (PDF | 157K)

The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (PDF | 483K)

IPSAS 1 - Presentation of Financial Statements (PDF | 469K)

IPSAS 2 - Cash Flow Statements (PDF | 322K)

IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (PDF | 382K)

IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (PDF | 365K)

IPSAS 5 - Borrowing Costs (PDF | 275K)

IPSAS 6 - Consolidated and Separate Financial Statements (PDF | 175K)

IPSAS 7 - Investments in Associates (PDF | 82K)

IPSAS 8 - Interests in Joint Ventures (PDF | 287K)

IPSAS 9 - Revenue from Exchange Transactions (PDF | 400K)

IPSAS 10 - Financial Reporting in Hyperinflationary Economies (PDF | 324K)

IPSAS 11 - Construction Contracts (PDF | 301K)

IPSAS 12 - Inventories (PDF | 298K)

IPSAS 13 - Leases (PDF | 400K)

IPSAS 14 - Events After the Reporting Date (PDF | 241K)

IPSAS 15 - Financial Instruments: Disclosure and Presentation (PDF | 523K)

IPSAS 16 - Investment Property (PDF | 361K)

IPSAS 17 - Property, Plant, and Equipment (PDF | 458K)

IPSAS 18 - Segment Reporting (PDF | 362K)

IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (PDF | 475K)

IPSAS 20 - Related Party Disclosures (PDF | 343K)

IPSAS 21 - Impairment of Non-Cash-Generating Assets (PDF | 403K)

IPSAS 22 - Disclosure of Financial Information About the General Government Sector (PDF | 102K)

IPSAS 23 - Revenue from Non-Exchange Transactions (Taxes and Transfers) (PDF | 519K)

IPSAS 24 - Presentation of Budget Information in Financial Statements (PDF | 159K)

IPSAS 25 - Employee Benefits (PDF | 447K)

Table of Contents - Volume II (PDF | 8K)

IPSAS 26 - Impairment of Cash-Generating Assets (PDF | 331K)

IPSAS 27 - Agriculture (PDF | 152K)

IPSAS 28 - Financial Instruments: Presentation (PDF | 325K)

IPSAS 29 - Financial Instruments: Recognition and Measurement (PDF | 1.2 MB)

IPSAS 30 - Financial Instruments: Disclosures (PDF | 239K)

IPSAS 31 - Intangible Assets (PDF | 206K)

IPSAS 32 - Service Concession Arrangements: Grantor (PDF | 234K)

Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (PDF | 12K)

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 | 308K)

Glossary of Defined Terms (PDF | 140K)

Summary of Other Documents (PDF | 62K)

IPSASB Handbook Editorial Corrections Between 2013 and 2012 Editions (PDF | 269K)