2021 Handbook of International Public Sector Accounting Pronouncements

IPSASB
| Handbooks, Standards, and Pronouncements
978-1-60815-458-6
English
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This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2021. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities.
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IPSASB HANDBOOK EDITORIAL CORRECTIONS BETWEEN 2021 AND 2020 HANDBOOK (pdf | 85.05 KB)
CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES (pdf | 1.65 MB)
IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (pdf | 621.19 KB)
IPSAS 2—CASH FLOW STATEMENTS (pdf | 443.67 KB)
IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (pdf | 454.85 KB)
IPSAS 4—THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (pdf | 470.8 KB)
IPSAS 5—BORROWING COSTS (pdf | 354.09 KB)
IPSAS 6—CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (SUPERSEDED BY IPSAS 34) (pdf | 202 KB)
IPSAS 7—INVESTMENTS IN ASSOCIATES (SUPERSEDED BY IPSAS 36) (pdf | 201.1 KB)
IPSAS 8—INTERESTS IN JOINT VENTURES (SUPERSEDED BY IPSAS 37) (pdf | 201.79 KB)
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (pdf | 428.77 KB)
IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (pdf | 396.08 KB)
IPSAS 11—CONSTRUCTION CONTRACTS (pdf | 405.71 KB)
IPSAS 12—INVENTORIES (pdf | 388.13 KB)
IPSAS 13—LEASES (pdf | 534.63 KB)
IPSAS 14—EVENTS AFTER THE REPORTING DATE (pdf | 361.96 KB)
IPSAS 15—FINANCIAL INSTRUMENTS (SUPERSEDED BY IPSAS 28, IPSAS 29, AND IPSAS 30) (pdf | 205.87 KB)
IPSAS 16—INVESTMENT PROPERTY (pdf | 444.18 KB)
IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (pdf | 485.14 KB)
IPSAS 18—SEGMENT REPORTING (pdf | 459.62 KB)
IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (pdf | 563.61 KB)
IPSAS 20—RELATED PARTY DISCLOSURES (pdf | 422.27 KB)
IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (pdf | 532.37 KB)
IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNEMENT SECTOR (pdf | 444.13 KB)
IPSAS 23—REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (pdf | 571.54 KB)
IPSAS 24—PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (pdf | 472.02 KB)
IPSAS 25—EMPLOYEE BENEFITS (SUPERSEDED BY IPSAS 39) (pdf | 217.81 KB)
IPSAS 26—IMPAIRMENT OF CASH-GENERATING ASSETS (pdf | 638.64 KB)
IPSAS 27—AGRICULTURE (pdf | 428.44 KB)
IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (pdf | 719.05 KB)
IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (pdf | 618 KB)
IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURES (pdf | 809.45 KB)
IPSAS 31—INTANGIBLE ASSETS (pdf | 564.53 KB)
IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (pdf | 630.75 KB)
IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS) (pdf | 825.3 KB)
IPSAS 34—SEPARATE FINANCIAL STATEMENTS (pdf | 379.27 KB)
IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (pdf | 916.28 KB)
IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (pdf | 599.53 KB)
IPSAS 37—JOINT ARRANGEMENTS (pdf | 511.89 KB)
IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (pdf | 457.24 KB)
IPSAS 39—EMPLOYEE BENEFITS (pdf | 569.9 KB)
IPSAS 40—PUBLIC SECTOR COMBINATIONS (pdf | 1.49 MB)
IPSAS 41—FINANCIAL INSTRUMENTS (pdf | 2.58 MB)
IPSAS 42—SOCIAL BENEFITS (pdf | 716.34 KB)
INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING (pdf | 218.72 KB)
INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING (pdf | 867.7 KB)
INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (pdf | 188.68 KB)
RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (pdf | 603.14 KB)
RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (pdf | 331.61 KB)
RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (pdf | 435.95 KB)
GLOSSARY OF DEFINED TERMS (pdf | 428.8 KB)
ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2021 (pdf | 390.94 KB)
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