IPSAS Reference Directory
International Public Sector Accounting Standards
International Public Sector Accounting Standards (IPSAS) are accrual-basis financial reporting standards for public sector entities, issued by the International Public Sector Accounting Standards Board (IPSASB). They cover topics including financial statement presentation, property, plant and equipment, leases, financial instruments, employee benefits, revenue, leases, and public sector combinations.
Active Standards
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 9
Revenue from Exchange Transactions
IPSAS 10
Financial Reporting in Hyperinflationary Economies
IPSAS 11
Construction Contracts
IPSAS 12
Inventories
IPSAS 14
Events after the Reporting Date
IPSAS 16
Investment Property
IPSAS 18
Segment Reporting
IPSAS 19
Provisions, Contingent Liabilities and Contingent Assets
IPSAS 20
Related Party Disclosures
IPSAS 21
Impairment of Non-Cash-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 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
IPSAS 39
Employee Benefits
IPSAS 40
Public Sector Combinations
IPSAS 41
Financial Instruments
IPSAS 42
Social Benefits
IPSAS 43
Leases
IPSAS 44
Non-current Assets Held for Sale and Discontinued Operations
IPSAS 45
Property, Plant and Equipment
IPSAS 46
Measurement
IPSAS 47
Revenue
IPSAS 48
Transfer Expenses
IPSAS 49
Retirement Benefit Plans
IPSAS 50
Exploration for and Evaluation of Mineral Resources
IPSAS 51
Tangible Natural Resources Held for Conservation
Introduction to RPG
Introduction to Recommended Practice Guidelines
RPG 1
Reporting on the Long-Term Sustainability of an Entity's Finances
RPG 2
Financial Statement Discussion and Analysis
RPG 3
Reporting Service Performance Information
IPSASB SRS 1
Climate-Related Disclosures
Conceptual Framework
The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
Preface to IPSAS
Preface to International Public Sector Accounting Standards
Cash Basis IPSAS
Financial Reporting Under the Cash Basis of Accounting
Introduction to Cash Basis IPSAS
Introduction to the Cash Basis IPSAS
Accrual IPSAS (Jan 2025)
Summary of Accrual IPSAS Standards Issued as of January 2025
Historical Standards
IPSAS 6
Withdrawn
Consolidated and Separate Financial Statements
IPSAS 7
Withdrawn
Investments in Associates
IPSAS 8
Withdrawn
Interests in Joint Ventures
IPSAS 13
Withdrawn
Leases
IPSAS 15
Withdrawn
Financial Instruments: Disclosure and Presentation
IPSAS 17
Withdrawn
Property, Plant and Equipment
IPSAS 25
Withdrawn
Employee Benefits