IFAC :: Publications :: International Public Sector Accounting Standards Board

International Public Sector Accounting Standards Board

The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting and financial reporting needs of national, regional and local governments, related governmental agencies, and the constituencies they serve. This section includes International Public Sector Accounting Standards, Consultation Papers, and Information Papers to name a few, issued by the IPSASB.

Most Popular

2010 IFAC Handbook of International Public Sector Accounting Pronouncements#
PURCHASE ($0.00)

DOWNLOAD - ISBN 978-1-60815-058-8
1576 Pages | May 2010
1. 2010 Handbook of International Public Sector Accounting Pronouncements - Volume I (2.64 MB)
2. 2010 Handbook of International Public Sector Accounting Pronouncements - Volume II (2.55 MB)
3. Table of Contents - Volume I (14.80 KB)
4. Changes of Substance (18.95 KB)
5. Terms of Reference (63.09 KB)
6. IFAC Background Information (28.89 KB)
7. Preface to International Public Sector Accounting Standards (87.03 KB)
8. Introduction to the International Public Sector Accounting Standards (11.87 KB)
9. IPSAS 1 - Presentation of Financial Statements (229.75 KB)
10. IPSAS 2 - Cash Flow Statements (86.60 KB)
11. IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (97.33 KB)
12. IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (138.50 KB)
13. IPSAS 5 - Borrowing Costs (51.04 KB)
14. IPSAS 6 - Consolidated and Separate Financial Statements (167.09 KB)
15. IPSAS 7 - Investments in Associates (114.91 KB)
16. IPSAS 8 - Interests in Joint Ventures (120.79 KB)
17. IPSAS 9 - Revenue From Exchange Transactions (155.90 KB)
18. IPSAS 10 - Financial Reporting in Hyperinflationary Economies (106.46 KB)
19. IPSAS 11 - Construction Contracts (101.24 KB)
20. IPSAS 12 - Inventories (79.67 KB)
21. IPSAS 13 - Leases (140.93 KB)
22. IPSAS 14 - Events After the Reporting Date (67.97 KB)
23. IPSAS 15 - Financial Instruments: Disclosure and Presentation (254.67 KB)
24. IPSAS 16 - Investment Property (111.33 KB)
25. IPSAS 17 - Property, Plant, and Equipment (175.45 KB)
26. IPSAS 18 - Segment Reporting (130.15 KB)
27. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (214.27 KB)
28. IPSAS 20 - Related Party Disclosures (124.50 KB)
29. IPSAS 21 - Impairment of Non-Cash-Generating Assets (133.10 KB)
30. IPSAS 22 - Disclosure of Financial Information About the General Government Sector (104.64 KB)
31. IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (238.23 KB)
32. IPSAS 24 - Presentation of Budget Information in Financial Statements (161.81 KB)
33. IPSAS 25 - Employee Benefits (453.52 KB)
34. Table of Contents - Volume II (14.54 KB)
35. IPSAS 26 - Impairment of Cash-Generating Assets (336.20 KB)
36. IPSAS 27 - Agriculture (153.47 KB)
37. IPSAS 28 - Financial Instruments: Presentation (351.44 KB)
38. IPSAS 29 - Financial Instruments: Recognition and Measurement (1.22 MB)
39. IPSAS 30 - Financial Instruments: Disclosures (243.66 KB)
40. IPSAS 31 - Intangible Assets (209.24 KB)
41. Introduction - Accounting Standards for the Public Sector (370.90 KB)
42. Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (367.73 KB)
43. Part 2: Financial Reporting Under the Cash Basis of Accounting, Encouraged Additional Disclosures (302.35 KB)
44. Glossary of Defined Terms (139.70 KB)
45. Guideline 2 - Applicability of International Standards on Auditing to Audits of Financial Statements of Government Business Enterprises (27.27 KB)
46. Summary of Other Documents (66.11 KB)
47. Handbook of the Code of Ethics for Professional Accountants
Readers also read:
- 2010 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2009 IFAC Handbook of International Public Sector Accounting Pronouncements
2009 IFAC Handbook of International Public Sector Accounting Pronouncements#
PURCHASE ($0.00)

DOWNLOAD - ISBN 978-1-934779-80-4
1220 Pages | March 2009
1. 2009 Handbook of International Public Sector Accounting Pronouncements - Volume I (2.16 MB)
2. 2009 Handbook of International Public Sector Accounting Pronouncements - Volume II (2.90 MB)
3. Table of Contents - Volume I (14.29 KB)
4. Changes of Substance (13.57 KB)
5. IPSASB - Interim Terms of Reference (92.57 KB)
6. Preface to International Public Sector Accounting Standards (89.90 KB)
7. IPSAS 1 - Presentation of Financial Statements (257.37 KB)
8. IPSAS 2 - Cash Flow Statements (86.28 KB)
9. IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (139.27 KB)
10. IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (138.07 KB)
11. IPSAS 5 - Borrowing Costs (50.40 KB)
12. IPSAS 6 - Consolidated and Separate Financial Statements (210.13 KB)
13. IPSAS 7 - Investments in Associates (118.27 KB)
14. IPSAS 8 - Interests in Joint Ventures (83.81 KB)
15. IPSAS 9 - Revenue from Exchange Transactions (84.51 KB)
16. IPSAS 10 - Financial Reporting in Hyperinflationary Economies (58.32 KB)
17. IPSAS 11 - Construction Contracts (99.49 KB)
18. IPSAS 12 - Inventories (75.47 KB)
19. IPSAS 13 - Leases (147.36 KB)
20. IPSAS 14 - Events After the Reporting Date (64.38 KB)
21. IPSAS 15 - Financial Instruments: Disclosure and Presentation (254.18 KB)
  Please note that International Public Sector Accounting Standard (IPSAS) 15, Financial Instruments: Presentation and Disclosure has been superseded by IPSAS 28, Financial Instruments: Presentation; IPSAS 29, Financial Instruments: Recognition and Measurement; and IPSAS 30, Financial Instruments: Disclosures. These standards apply for annual financial statements covering periods beginning on or after January 1, 2013. Earlier application is encouraged. IPSAS 15 remains applicable until these standards are applied or become effective, whichever is earlier.
22. IPSAS 16 - Investment Property (112.05 KB)
23. IPSAS 17 - Property, Plant and Equipment (217.15 KB)
24. IPSAS 18 - Segment Reporting (127.81 KB)
25. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (160.37 KB)
26. Table of Contents - Volume II (11.43 KB)
27. IPSAS 20 - Related Party Disclosures (111.27 KB)
28. IPSAS 21 - Impairment of Non-Cash-Generating Assets (170.46 KB)
29. IPSAS 22 - Disclosure of Financial Information About the General Government Sector (151.03 KB)
30. IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (232.03 KB)
31. IPSAS 24 - Presentation of Budget Information in Financial Statements (210.74 KB)
32. IPSAS 25 - Employee Benefits (445.36 KB)
33. IPSAS 26 - Impairment of Cash-Generating Assets (326.91 KB)
34. Cash Basis IPSAS - Financial Reporting Under the Cash Basis of Accounting Part 1 (362.05 KB)
35. Cash Basis IPSAS - Financial Reporting Under the Cash Basis of Accounting Part 2: Encouraged Additional Disclosures (300.26 KB)
36. Glossary of Defined Terms (113.52 KB)
37. Guideline 2 - Applicability of International Standards on Auditing to Audits of Financial Statements of Government Business Enterprises (22.47 KB)
38. Summary of Other Documents (61.04 KB)
39. Ethics Table of Contents (9.97 KB)
40. Code of Ethics for Professional Accountants (2.63 MB)
Readers also read:
- 2010 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2010 IFAC Handbook of International Public Sector Accounting Pronouncements
2007 Handbook - Spanish Version#
PURCHASE ($25.00)

DOWNLOAD - ISBN 978-1-934779-76-7
1050 Pages | March 2009
1. 2007 IFAC Manual de Pronunciamientos del Consejo de Normas Internacionales de Contabilidad del Sector Público (3.90 MB)
2. Contenido (56.25 KB)
3. Cambios de Importancia desde el Manual de 2006 (23.14 KB)
4. Consejo de Normas Internacionales de Contabilidad del Sector Público - Términos Provisionales de Referencia (96.54 KB)
5. Prólogo a Las Normas Internacionales de Contabilidad del Sector Público (88.96 KB)
6. NICSP 1 - Presentación de Estados Financieros (355.69 KB)
7. NICSP 2 - Estado de Flujos de Efectivo (140.26 KB)
8. NICSP 3 - Políticas Contables, Cambios en las Estimaciones Contables y Errores (180.64 KB)
9. NICSP 4 - Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera (146.21 KB)
10. NICSP 5 - Costos Por Préstamos (94.00 KB)
11. NICSP 6 - Estados Financieros Consolidados y Separados (223.94 KB)
12. NICSP 7 - Inversiones en Asociadas (83.12 KB)
13. NICSP 8 - Participaciones en Negocios Conjuntos (185.50 KB)
14. NICSP 9 - Ingresos de Transaciones con Contraprestación (133.84 KB)
15. NICSP 10 - Información Financiera en Economías Hiperinflacionarias (101.34 KB)
16. NICSP 11 - Contratos de Construcción (145.71 KB)
17. NICSP 12 - Inventarios (90.30 KB)
18. NICSP 13 - Arrendamientos (206.42 KB)
19. NICSP 14 - Hechos Ocurridos después de la fecha sobre la que se Informa (113.05 KB)
20. NICSP 15 - Instrumentos Financieros: Presentación e Información a Revelar (336.93 KB)
21. NICSP 16 - Propiedades de Inversión (169.66 KB)
22. NICSP 17 - Propiedades, Planta y Equipo (189.22 KB)
23. NICSP 18 - Información Financiera por Segmentos (184.72 KB)
24. NICSP 19 - Provisiones, Pasivos Contingentes y Activos Contingentes (221.25 KB)
25. NICSP 20 - Informaciones a revelar sobre Partes Relacionadas (124.26 KB)
26. NICSP 21 - Deterioro del Valor de Activos No Generadores de Efectivo (180.37 KB)
27. NICSP 22 - Revelación de Información Financiera sobre el Sector Gobierno General (135.26 KB)
28. NICSP 23 - Ingresos de Transacciones sin Contraprestación (Impuestos y Transferencias) (306.53 KB)
29. NICSP 24 - Presentación de Información del Presupuesto en los Estados Financieros (181.27 KB)
30. Norma Internacional de Contabilidad del Sector Público: Información Financiera según la Base Contable del Efectivo (265.88 KB)
31. Información Financiera según la Base Contable del Efectivo Parte 2: Revelaciones Adicionales Recomendadas (180.49 KB)
32. Glosario de Definiciones (106.32 KB)
33. Guía 2-Aplicabilidad de las Normas Internacionales sobre Auditoría a las Auditorías de los Estados Financieros de las Empresas Públicas (32.76 KB)
34. Resumen de Otros Documentos (75.51 KB)
35. Agradecimiento (64.24 KB)
Readers also read:
- 2009 IFAC Handbook of International Public Sector Accounting Pronouncements
- International Public Sector Accounting Standards (Spanish version)
2007 Handbook (online French version)#
DOWNLOAD - ISBN 978-1-934779-96-5
1035 Pages | May 2009
1. Manuel 2007 de L’IFAC sur les Positions Officielles de L’International Public Sector Accounting Standards Board (3.60 MB)
2. Sommaire (14.57 KB)
3. Changements de Substance par Rapport au Manuel de 2006 (82.61 KB)
4. Mandat Intérimaire (123.56 KB)
5. Preface Aux Normes Comptables Internationales du Secteur Public (92.57 KB)
6. IPSAS 1 - Présentation des États Financiers (332.74 KB)
7. IPSAS 2 - Tableaux des Flux de Trésorerie (97.95 KB)
8. IPSAS 3 - Méthodes Comptables, Changements D’estimations Comptables et Erreurs (155.42 KB)
9. IPSAS 4 - Effets des Variations des Cours des Monnaies Étrangéres (234.74 KB)
10. IPSAS 5 - Coûts D’emprunt (162.22 KB)
11. IPSAS 6 - États Financiers Consolidés et Individuels (261.10 KB)
12. IPSAS 7 - Participation dans des Entreprises Associées (154.15 KB)
13. IPSAS 8 - Participations dans des Coentreprises (171.93 KB)
14. IPSAS 9 - Produits des Opérations avec Contrepartie Directe (95.32 KB)
15. IPSAS 10 - Information Financiére dans les Economies Hyperinflationnistes (121.45 KB)
16. IPSAS 11 - Contrats de Construction (112.56 KB)
17. IPSAS 12 - Stocks (90.90 KB)
18. IPSAS 13 - Contrats de Location (229.16 KB)
19. IPSAS 14 - Événements Postérieurs á la Date de Reporting (145.21 KB)
20. IPSAS 15 - Instruments Financiers: Informations á Fournir et Présentation (312.99 KB)
21. IPSAS 16 - Immeubles de Placement (193.46 KB)
22. IPSAS 17 - Immobilisations Corporelles (147.95 KB)
23. IPSAS 18 - Information Sectorielle (140.47 KB)
24. IPSAS 19 - Provisions, Passifs Éventuels et Actifs Éventuels (282.94 KB)
25. IPSAS 20 - Information Relative aux Parties Liées (136.31 KB)
26. IPSAS 21 - Dépréciation D'actifs non Générateurs de Trésorerie (212.10 KB)
27. IPSAS 22 - Présentation D’informations Financiéres sur le Secteur des Administrations Publiques (170.03 KB)
28. IPSAS 23 - Produits des Opérations Sans Contrepartie Directe (Impôts et Transferts) (301.38 KB)
29. IPSAS 24 - Présentation de L’information Budgétaire dans les États Financiers (220.33 KB)
30. Norme Comptable Internationale du Secteur Public Information Financiére Selon la Méthode de la Comptabilité de Caisse (327.42 KB)
31. Information Financiére Selon la Méthode de la Comptabilité de Caisse Partie 2: Informations Supplémentaires dont la présentation est Recommandée (253.49 KB)
32. Glossaire des définitions (107.45 KB)
33. Ligne Directrice 2 – Possibilités D’application des Normes Internationales D’audit aux audits des États Financiers des Entreprises Publiques (89.43 KB)
34. Document de Synthése D’autres Publications (142.49 KB)
35. Membres du Comite de Revision (10.71 KB)
Readers also read:
- 2009 IFAC Handbook of International Public Sector Accounting Pronouncements
- International Public Sector Accounting Standards (French version)
2008 Handbook of International Public Sector Accounting Pronouncements (online version)#
PURCHASE ($25.00)

DOWNLOAD - ISBN 978-1-934779-21-7
1219 Pages | April 2008
1. 2008 Handbook of International Public Sector Accounting Pronouncements - Volume I (2.20 MB)
2. 2008 Handbook of International Public Sector Accounting Pronouncements - Volume II (2.32 MB)
3. Changes of Substance (102.82 KB)
4. Table of Contents - Volume 1 (76.03 KB)
5. Terms of Reference (163.35 KB)
6. Preface to International Public Sector Accounting Standards (136.14 KB)
7. IPSAS 1 - Presentation of Financial Statements (344.48 KB)
8. IPSAS 2 - Cash Flow Statements (190.43 KB)
9. IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (214.89 KB)
10. IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (204.98 KB)
11. IPSAS 5 - Borrowing Costs (146.13 KB)
12. IPSAS 6 - Consolidated Financial Statements and Accounting for Controlled Entities (250.10 KB)
13. IPSAS 7 - Accounting for Investments in Associates (175.74 KB)
14. IPSAS 8 - Interests in Joint Ventures (195.44 KB)
15. IPSAS 9 - Revenue from Exchange Transactions (186.08 KB)
16. IPSAS 10 - Financial Reporting in Hyperinflationary Economies (166.83 KB)
17. IPSAS 11 - Construction Contracts (203.41 KB)
18. IPSAS 12 - Inventories (172.50 KB)
19. IPSAS 13 - Leases (266.85 KB)
20. IPSAS 14 - Events After the Reporting Date (161.64 KB)
21. IPSAS 15 - Financial Instruments: Disclosure and Presentation (377.15 KB)
22. IPSAS 16 - Investment Property (213.63 KB)
23. IPSAS 17 - Property, Plant and Equipment (252.95 KB)
24. IPSAS 18 - Segment Reporting (246.06 KB)
25. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (269.48 KB)
26. Table of Contents - Volume II (70.04 KB)
27. IPSAS 20 - Related Party Disclosures (191.52 KB)
28. IPSAS 21 - Impairment of Non-Cashgenerating Assets (259.79 KB)
29. IPSAS 22 - Disclosure of Financial Information About the General Government Sector (229.02 KB)
30. IPSAS 23 - Revenue from Non-Exchange Transactions (Taxes and Transfers) (295.25 KB)
31. IPSAS 24 - Presentation of Budget Information in Financial Statements (255.59 KB)
32. IPSAS 25 - Employee Benefits (473.88 KB)
33. IPSAS 26 - Impairment of Cash-Generating Assets (376.94 KB)
34. Cash Basis IPSAS: Financial Reporting under the Cash Basis of Accounting - Part I (418.77 KB)
35. Cash Basis IPSAS: Financial Reporting under the Cash Basis of Accounting - Part II (366.80 KB)
36. Glossary of Defined Terms (219.69 KB)
37. Guideline 2 - Applicability of International Standards on Auditing to the Audits of Financial Statements of Government Business Enterprises (92.37 KB)
38. Summary of Other Documents (173.96 KB)
39. Selected Bibliography of Public Sector Accounting and Auditing Material (84.46 KB)
40. IFAC Code of Ethics for Professional Accountants (497.95 KB)
Readers also read:
- 2009 IFAC Handbook of International Public Sector Accounting Pronouncements
- 2010 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

Most Recent

2010 IFAC Handbook of International Public Sector Accounting Pronouncements#
PURCHASE ($0.00)

DOWNLOAD - ISBN 978-1-60815-058-8
1576 Pages | May 2010
1. 2010 Handbook of International Public Sector Accounting Pronouncements - Volume I (2.64 MB)
2. 2010 Handbook of International Public Sector Accounting Pronouncements - Volume II (2.55 MB)
3. Table of Contents - Volume I (14.80 KB)
4. Changes of Substance (18.95 KB)
5. Terms of Reference (63.09 KB)
6. IFAC Background Information (28.89 KB)
7. Preface to International Public Sector Accounting Standards (87.03 KB)
8. Introduction to the International Public Sector Accounting Standards (11.87 KB)
9. IPSAS 1 - Presentation of Financial Statements (229.75 KB)
10. IPSAS 2 - Cash Flow Statements (86.60 KB)
11. IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (97.33 KB)
12. IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (138.50 KB)
13. IPSAS 5 - Borrowing Costs (51.04 KB)
14. IPSAS 6 - Consolidated and Separate Financial Statements (167.09 KB)
15. IPSAS 7 - Investments in Associates (114.91 KB)
16. IPSAS 8 - Interests in Joint Ventures (120.79 KB)
17. IPSAS 9 - Revenue From Exchange Transactions (155.90 KB)
18. IPSAS 10 - Financial Reporting in Hyperinflationary Economies (106.46 KB)
19. IPSAS 11 - Construction Contracts (101.24 KB)
20. IPSAS 12 - Inventories (79.67 KB)
21. IPSAS 13 - Leases (140.93 KB)
22. IPSAS 14 - Events After the Reporting Date (67.97 KB)
23. IPSAS 15 - Financial Instruments: Disclosure and Presentation (254.67 KB)
24. IPSAS 16 - Investment Property (111.33 KB)
25. IPSAS 17 - Property, Plant, and Equipment (175.45 KB)
26. IPSAS 18 - Segment Reporting (130.15 KB)
27. IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (214.27 KB)
28. IPSAS 20 - Related Party Disclosures (124.50 KB)
29. IPSAS 21 - Impairment of Non-Cash-Generating Assets (133.10 KB)
30. IPSAS 22 - Disclosure of Financial Information About the General Government Sector (104.64 KB)
31. IPSAS 23 - Revenue From Non-Exchange Transactions (Taxes and Transfers) (238.23 KB)
32. IPSAS 24 - Presentation of Budget Information in Financial Statements (161.81 KB)
33. IPSAS 25 - Employee Benefits (453.52 KB)
34. Table of Contents - Volume II (14.54 KB)
35. IPSAS 26 - Impairment of Cash-Generating Assets (336.20 KB)
36. IPSAS 27 - Agriculture (153.47 KB)
37. IPSAS 28 - Financial Instruments: Presentation (351.44 KB)
38. IPSAS 29 - Financial Instruments: Recognition and Measurement (1.22 MB)
39. IPSAS 30 - Financial Instruments: Disclosures (243.66 KB)
40. IPSAS 31 - Intangible Assets (209.24 KB)
41. Introduction - Accounting Standards for the Public Sector (370.90 KB)
42. Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (367.73 KB)
43. Part 2: Financial Reporting Under the Cash Basis of Accounting, Encouraged Additional Disclosures (302.35 KB)
44. Glossary of Defined Terms (139.70 KB)
45. Guideline 2 - Applicability of International Standards on Auditing to Audits of Financial Statements of Government Business Enterprises (27.27 KB)
46. Summary of Other Documents (66.11 KB)
47. Handbook of the Code of Ethics for Professional Accountants
Readers also read:
- 2010 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2009 IFAC Handbook of International Public Sector Accounting Pronouncements
Improvements to IPSASs#
DOWNLOAD - ISBN 978-1-60815-058-8
34 Pages | January 2010
Readers also read:
- IPSAS 31: Intangible Assets
- IPSAS 28: Financial Instruments: Presentation
IPSAS 31: Intangible Assets#
DOWNLOAD - ISBN 978-1-60815-057-1
50 Pages | January 2010
Readers also read:
- IPSAS 28: Financial Instruments: Presentation
- Improvements to IPSASs
IPSAS 28: Financial Instruments: Presentation#
DOWNLOAD - ISBN 978-1-60815-054-0
82 Pages | January 2010
Readers also read:
- IPSAS 29: Financial Instruments: Recognition and Measurement
- IPSAS 31: Intangible Assets
IPSAS 29: Financial Instruments: Recognition and Measurement#
DOWNLOAD - ISBN 978-1-60815-056-4
240 Pages | January 2010
Readers also read:
- IPSAS 28: Financial Instruments: Presentation
- IPSAS 30: Financial Instruments: Disclosures

Security & Privacy Statements | Translation, Permissions, and Other Policies

International Public Sector Accounting Standards Board

Most Popular

2010 IFAC Handbook of International Public Sector Accounting Pronouncements#

2009 IFAC Handbook of International Public Sector Accounting Pronouncements#

2007 Handbook - Spanish Version#

2007 Handbook (online French version)#

2008 Handbook of International Public Sector Accounting Pronouncements (online version)#

Most Recent

2010 IFAC Handbook of International Public Sector Accounting Pronouncements#

Improvements to IPSASs#

IPSAS 31: Intangible Assets#

IPSAS 28: Financial Instruments: Presentation#

IPSAS 29: Financial Instruments: Recognition and Measurement#