2009 IFAC Handbook of International Public Sector Accounting Pronouncements #

This handbook brings together for continuing reference background information about the International Federation of Accountants (IFAC) and the currently effective pronouncements for the public sector issued by IFAC as of February 15, 2009.

Please note that International Public Sector Accounting Standard (IPSAS) 15, Financial Instruments: Presentation and Disclosure was issued in December 2001 and represented best practice at that time. However, readers should be aware that the International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft (ED) 37, Financial Instruments: Presentation; ED 38, Financial Instruments: Recognition and Measurement; and ED 39, Financial Instruments: Disclosure, which propose new IPSASs addressing financial instruments and the withdrawal of IPSAS 15. The IPSASB anticipates approving IPSASs based on these EDs by December 31, 2009. Public sector entities preparing to issue their first IPSAS-based financial statements should take these developments into account as they develop their accounting policies and plan their financial reporting cycle.

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1220 Pages | March 2009

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

Posted below are volumes I and II of the 2008 Handbook of International Public Sector Accounting Pronouncements, which contain all pronouncements of the International Public Sector Accounting Standards Board as of February 15, 2008. Volume 1 contains a summary of significant changes from the 2007 handbook, the Preface to International Public Sector Accounting Standards (IPSASs), and IPSASs 1-19. Volume 2 contains IPSASs 20-26, the Cash-Basis IPSAS, Glossary of Defined Terms, and the IFAC Code of Ethics for Professional Accountants, as well as other materials.

Also posted below are the individual sections of the 2008 handbook.
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1219 Pages | April 2008

2006 Handbook of International Public Sector Accounting Pronouncements#

The 2006 handbook contains the superceded versions of the latest IPSASs. The superceded versions remain in effect until the end of 2008.
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933 Pages | February 2006
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