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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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