Improvements to IPSASs

This document sets out amendments to IPSASs and the related Bases for Conclusions, Comparisons with IFRSs/IASs and guidance. Part I of this document contains amendments that are drawn from the IASB document, Improvements to IFRSs issued in April 2009. The IASB's rationale for its amendments is documented in the related Bases for Conclusions in that IASB document. The effective date of each amendment is included in the IPSAS affected.

Improvements to IPSASs-2010 (PDF | 258K)

Related Resources

• 2011 Manual de Pronunciamientos Internacionales de Contabilidad del Sector Público
• 2012 Handbook of International Public Sector Accounting Pronouncements
• 2013 Handbook of International Public Sector Accounting Pronouncements
• Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities (Chapters 1-4)
• NICSP 32—Acuerdos de Concesion de Servicios: La Concedente