2012 Handbook of International Public Sector Accounting Pronouncements

Previous edition; superseded by the current edition.
IPSASB
| Handbooks
978-1-60815-119-6
English
All available Translation:
In progress Translation:

The 2012 handbook is out of stock.

2012 Handbook of International Public Sector Accounting Pronouncements - Volume I (pdf | 3.59 MB)
2012 Handbook of International Public Sector Accounting Pronouncements - Volume II (pdf | 3.1 MB)
2012 Handbook of International Public Sector Accounting Pronouncements ( | 0 bytes)
Author: IPSASB
2012 Handbook of International Public Sector Accounting Pronouncements - Volume I Cover (pdf | 72.59 KB)
How this Handbook is arranged (pdf | 8.76 KB)
Introduction to International Public Sector Accounting Standards Board (pdf | 8.37 KB)
IFAC Background Information (pdf | 28.23 KB)
Scope of this Handbook (pdf | 6.5 KB)
Changes of Substance 2012 (pdf | 14.65 KB)
Terms of Reference (pdf | 30.14 KB)
Table of Contents - Volume I (pdf | 9.13 KB)
Preface to International Public Sector Accounting Standards (pdf | 30.9 KB)
IPSAS 1 - Presentation of Financial Statements (pdf | 215.55 KB)
IPSAS 2 - Cash Flow Statements (pdf | 90.88 KB)
IPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors (pdf | 109.21 KB)
IPSAS 4 - The Effects of Changes in Foreign Exchange Rates (pdf | 136.79 KB)
IPSAS 5 - Borrowing Costs (pdf | 52.51 KB)
IPSAS 6 - Consolidated and Separate Financial Statements (pdf | 181.04 KB)
IPSAS 7 - Investments in Associates (pdf | 72.15 KB)
IPSAS 8 - Interests in Joint Ventures (pdf | 132.66 KB)
IPSAS 9 - Revenue from Exchange Transactions (pdf | 160.39 KB)
IPSAS 10 - Financial Reporting in Hyperinflationary Economies (pdf | 114.44 KB)
IPSAS 11 - Construction Contracts (pdf | 100.4 KB)
IPSAS 12 - Inventories (pdf | 73.11 KB)
IPSAS 13 - Leases (pdf | 138.74 KB)
IPSAS 14 - Events After the Reporting Date (pdf | 65.29 KB)
IPSAS 15 - Financial Instruments: Disclosure and Presentation (pdf | 251.49 KB)
IPSAS 16 - Investment Property (pdf | 131.83 KB)
IPSAS 17 - Property, Plant, and Equipment (pdf | 200.56 KB)
IPSAS 18 - Segment Reporting (pdf | 127.42 KB)
IPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets (pdf | 218.55 KB)
IPSAS 20 - Related Party Disclosures (pdf | 129.75 KB)
IPSAS 21 - Impairment of Non-Cash-Generating Assets (pdf | 160.68 KB)
IPSAS 22 - Disclosure of Financial Information About the General Government Sector (pdf | 332.9 KB)
IPSAS 23 - Revenue from Non-Exchange Transactions (Taxes and Transfers) (pdf | 280.54 KB)
IPSAS 24 - Presentation of Budget Information in Financial Statements (pdf | 373.71 KB)
IPSAS 25 - Employee Benefits (pdf | 778.51 KB)
2012 Handbook of International Public Sector Accounting Pronouncements - Volume II Cover (pdf | 73.27 KB)
Table of Contents - Volume II (pdf | 96.04 KB)
IPSAS 26 - Impairment of Cash-Generating Assets (pdf | 589.49 KB)
IPSAS 27 - Agriculture (pdf | 450.5 KB)
IPSAS 28 - Financial Instruments: Presentation (pdf | 618.63 KB)
IPSAS 29 - Financial Instruments: Recognition and Measurement (pdf | 1.56 MB)
IPSAS 30 - Financial Instruments: Disclosures (pdf | 463.33 KB)
IPSAS 31 - Intangible Assets (pdf | 444.94 KB)
IPSAS 32 - Service Concession Arrangements: Grantor (pdf | 507.53 KB)
Introduction to the International Public Sector Accounting Standard under the Cash Basis of Accounting (pdf | 133.86 KB)
International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (pdf | 640.85 KB)
Part 2: Financial Reporting Under the Cash Basis of Accounting―Encouraged Additional Disclosures (pdf | 579.14 KB)
Glossary of Defined Terms (pdf | 364.73 KB)
Summary of Other Documents (pdf | 241.59 KB)
ISPSASB Handbook Editorial Corrections Between 2012 and 2011 Editions (pdf | 99.56 KB)
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