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EPSAS.eu  »  IPSAS: The standards

  IPSAS: The standards

Currently (June 2013), the IPSAS contain 32 standards based on an accrual accounting system and one standard for cash-based accounting. The 32+1 standards are listed below. Links lead to the full text version of the respective standard.


Accrual-based IPSAS

Standard Title of the standard
IPSAS 1 Presentation of Financial Statements
IPSAS 2 Cash Flow Statements
IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
IPSAS 4 The Effects of Changes in Foreign Exchange Rates
IPSAS 5 Borrowing Costs
IPSAS 6 Consolidated and Separate Financial Statements
IPSAS 7 Investments in Associates
IPSAS 8 Interests in Joint Ventures
IPSAS 9 Revenue from Exchange Transactions
IPSAS 10 Financial Reporting in Hyperinflationary Economies
IPSAS 11 Construction Contracts
IPSAS 12 Inventories
IPSAS 13 Leases
IPSAS 14 Events after the Reporting Date
IPSAS 15 Financial Instruments: Disclosure and Presentation
IPSAS 16 Investment Property
IPSAS 17 Property, Plant and Equipment
IPSAS 18 Segment Reporting
IPSAS 19 Provisions, Contingent Liabilities, Contingent Assets
IPSAS 20 Related Party Disclosures
IPSAS 21 Impairment of Noncash-generating Assets
IPSAS 22 Disclosure of Financial Information about the General Government Sector
IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers)
IPSAS 24 Presentation of Budget Information in Financial Statements
IPSAS 25 Employee Benefits
IPSAS 26 Impairment of Cash-Generating Assets
IPSAS 27 Agriculture
IPSAS 28 Financial Instruments: Presentation
IPSAS 29 Financial Instruments: Recognition and Measurement
IPSAS 30 Financial Instruments: Disclosures
IPSAS 31 Intangible Assets
IPSAS 32 Service Concession Arrangements: Grantor



Cash-based IPSAS

Standard Title of the standard
Cash Basis IPSAS Part 1: Financial Reporting Under the Cash Basis of Accounting
Part 2: Encouraged Additional Disclosures


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