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International Public Sector Accounting
Standards Board

The International Public Sector Accounting Standards Board (IPSASB®) works to improve public sector financial reporting worldwide through the development of IPSAS® Accounting Standards, IPSASB SRS™ Standards, and other high-quality financial reporting guidance for use by governments and other public sector entities.

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2026 IPSASB HB

2026 Handbook of International Public Sector Accounting Pronouncements

CURRENT EDITION

This Handbook contains the complete suite of IPSAS Accounting Standards and the first IPSASB SRS Standard, published as of January 31, 2026. It also includes The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.