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Accrual Based International Public Sector Accounting Standards (IPSAS)

• Presentation of Financial Statements: IPSAS 1*
• Cash Flow Statements: IPSAS 2
• Accounting Policies, Changes of Accounting Estimates and errors: IPSAS 3*
• Effects of Changes in Foreign Exchange Rates: IPSAS 4*
• Borrowing Costs: IPSAS 5
• Consolidated and Separate Financial Statements: IPSAS 6*
• Investments in Associates: IPSAS 7*
• Interests in Joint Ventures: IPSAS 8*
• Revenue from Exchange Transactions: IPSAS 9
• Financial Reporting in Hyperinflationary Economies: IPSAS 10
• Construction Contracts:: IPSAS 11
• Inventories: IPSAS 12*
• Leases: IPSAS 13*
• Events After the Reporting Date: IPSAS 14*
• Financial Instruments: Disclosure and Presentation: IPSAS 15
• Investment Property: IPSAS 16*
• Property, Plant and Equipment: IPSAS 17*
• Segment Reporting: IPSAS 18
• Provisions, Contingent Liabilities and Contingent Assets: IPSAS 19
• Related Party Disclosures: IPSAS 20
• Impairment of Non-Cash Generating Assets: IPSAS 21
• Disclosure of Financial Information About the General Government Sector: IPSAS22
• Revenue from Non-Exchange Transactions (Taxes and Transfers): IPSAS 23
• Presentation of Budget Information in Financial Statements: IPSAS 24*

• Financial Reporting Under the Cash Basis of Accounting

• Governance in the Public Sector: Study 13
• Transition to the Accrual Basis of Accounting: Study 14

• The Modernisation of Government Accounting in France
• Resource Accounting: The Framework of Accounting and Standard Setting in the UK Public Sector
• The Governmental Accounting System in Argentina

• Budget Reporting
• IPSASs and Statistical Reporting: An Analysis of Differences and Recommendations for Convergence

• Revenue from Non-Exchange Transactions (Including Taxes and Transfers)
• Accounting Policies for Social Policies of Governments

Employee Benefits
• Financial Reporting Under the Cash Basis of Accounting - Disclosure Requirements for External Assistance (Re-exposure)
• Impairment of Cash-Generating Assets
• Revenue from Non-Exchange Transactions (Including Taxes and Transfers)
• Presentation of Budget Information in Financial Statements
• Disclosure of Financial Information about the General Government Sector
• Proposed Amendments to the Preface to IPSAS
• Improvements to IPSAS
• Financial Reporting Under the Cash Basis of Accounting: Disclosure Requirements for External Assistance

• Accounting for Heritage Assets under the Accrual Basis of Accounting

• The Road to Accrual Accounting in the USA