Improvements to IPSASs

This document sets out amendments to IPSASs and the related Bases for Conclusions, Comparisons with IFRSs/IASs, and guidance. These amendments are drawn from the IASB document, Improvements to IFRS issued in May 2008. The IASB's rationale for its amendments is documented in the related Bases for Conclusions in the IASB's document, Improvements to IFRS.

Improvements to IPSASs (PDF | 451K)

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