Home      News on EPSAS      Comments by others on EPSAS      Tweets on EPSAS & IPSAS      EPSAS: The idea      Why do we need EPSAS?      What needs to be done?      About IPSAS & IPSASB      IPSAS: The standards      Literature      Important institutions      Links on public sector accounting      Visitor statistics      Contact	EPSAS.eu  »  IPSAS: The standards   IPSAS: The standards Currently (February 2015), the IPSAS contain 38 standards based on an accrual accounting system and one standard for cash-based accounting. The 38+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 IPSAS 33: First-time Adoption of Accrual Basis IPSAS IPSAS 34: Separate Financial Statements IPSAS 35: Consolidated Financial Statements IPSAS 36: Investments in Associates and Joint Ventures IPSAS 37: Joint Arrangements IPSAS 38: Disclosure of Interests in Other Entities Cash-based IPSAS Standard Title of the standard Cash Basis IPSAS Financial Reporting Under the Cash Basis of Accounting
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