Accrual IPSAS (Jan 2025)
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Summary of Accrual IPSAS Standards Issued as of January 2025
Master index and appendix from Volume III of the 2025 IPSASB Handbook, summarizing all 43 effective accrual standards (Table A), 4 issued but not-yet-effective standards (Table B), and 7 withdrawn standards (Table C).
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Summary of Accrual IPSAS Standards Issued as of January 2025 brings together all accrual-basis IPSAS on issue as of January 31, 2025 from Volume III of the 2025 IPSASB Handbook, summarizing Table A (effective standards), Table B (issued but not yet effective), and Table C (withdrawn).
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Purpose & Structure of This Appendix
A Handbook appendix, not a Standard – the master index of everything else in this library
This appendix (Handbook pages 702–733) closes out Volume III of the 2025 IPSASB Handbook, immediately following the Glossary of Defined Terms. It brings together, in one place, EVERY accrual-basis IPSAS on issue as of January 31, 2025 – cross-referenced against every Standard poster built throughout this library (IPSAS 1–51).
Table A – Standards EFFECTIVE as at January 1, 2025, with paragraph-level tracking of any provisions not yet effective Table B – Standards issued but NOT YET effective as at that date Table C – Standards NO LONGER effective, having been superseded and withdrawn
The full Table A runs to paragraph-level amendment tracking across ~28 Handbook pages – genuinely exhaustive detail already captured, Standard by Standard, in each individual poster's own "Effective Date & Amendment Timeline" section throughout this library. This poster condenses Table A into a clean summary (issue date + original effective date per Standard), while reproducing Tables B and C in full, since both are compact and genuinely useful at a glance.
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Table A – Standards Effective as at January 1, 2025 (Summary)
All 43 currently-effective accrual IPSAS, issue and original effective dates
IPSAS StandardIssuedOriginal Effective Date
1, Presentation of Financial StatementsDec 2006 (rev.)Jan 1, 2008
2, Cash Flow StatementsMay 2000Jul 1, 2001
3, Accounting Policies, Estimates and ErrorsDec 2006 (rev.)Jan 1, 2008
4, Effects of Changes in Foreign Exchange RatesDec 2006 (rev.)Jan 1, 2008
5, Borrowing CostsMay 2000Jul 1, 2001
9, Revenue from Exchange TransactionsJul 2001Jul 1, 2002
10, Hyperinflationary EconomiesJul 2001Jul 1, 2002
11, Construction ContractsJul 2001Jul 1, 2002
12, InventoriesDec 2006 (rev.)Jan 1, 2008
14, Events after the Reporting DateDec 2006 (rev.)Jan 1, 2008
16, Investment PropertyDec 2006 (rev.)Jan 1, 2008
18, Segment ReportingJun 2002Jul 1, 2003
19, Provisions, Contingent Liabilities and AssetsOct 2002Jul 1, 2003
20, Related Party DisclosuresOct 2002Jul 1, 2003
21, Impairment of Non-Cash-Generating AssetsDec 2004Jan 1, 2006
22, Disclosure of Financial Information about the GGSDec 2006Jan 1, 2008
23, Revenue from Non-Exchange TransactionsDec 2006Jan 1, 2008
24, Presentation of Budget InformationDec 2006Jan 1, 2009
26, Impairment of Cash-Generating AssetsFeb 2008Jan 1, 2009
27, AgricultureDec 2009Apr 1, 2011
28, Financial Instruments: PresentationJan 2010Jan 1, 2013
29, Financial Instruments: Recognition and MeasurementJan 2010Jan 1, 2013
30, Financial Instruments: DisclosuresJan 2010Jan 1, 2013
31, Intangible AssetsJan 2010Apr 1, 2011
32, Service Concession Arrangements: GrantorOct 2011Jan 1, 2014
33, First-time Adoption of Accrual Basis IPSASJan 2015Jan 1, 2017
34, Separate Financial StatementsJan 2015Jan 1, 2017
35, Consolidated Financial StatementsJan 2015Jan 1, 2017
36, Investments in Associates and Joint VenturesJan 2015Jan 1, 2017
37, Joint ArrangementsJan 2015Jan 1, 2017
38, Disclosure of Interests in Other EntitiesJan 2015Jan 1, 2017
39, Employee BenefitsJul 2016Jan 1, 2018
40, Public Sector CombinationsJan 2017Jan 1, 2019
41, Financial InstrumentsAug 2018Jan 1, 2023
42, Social BenefitsJan 2019Jan 1, 2023
43, LeasesJan 2022Jan 1, 2025
44, Non-current Assets Held for Sale and Discontinued OperationsMay 2022Jan 1, 2025
45, Property, Plant, and EquipmentMay 2023Jan 1, 2025
46, MeasurementMay 2023Jan 1, 2025
Excludes withdrawn Standards 6, 7, 8, 13, 15, 17, 25 (Table C, §4) and not-yet-effective Standards 47–51 (Table B, §3).
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Table B – Standards Not Yet Effective as at January 1, 2025
The four newest Standards, each with a coordinated consequential-amendment footprint
IPSAS StandardIssuedEffectiveOther IPSAS Affected
47, RevenueMay 2023Jan 1, 20261, 2, 4, 5, 9, 12, 16, 17, 18, 19, 21, 24, 26, 27, 28, 29, 30, 31, 32, 33, 35, 40, 41, 43, 44, 45
48, Transfer ExpensesMay 2023Jan 1, 20264, 12, 33, 40, 42
49, Retirement Benefit PlansNov 2023Jan 1, 202639, 41
50, Exploration for and Evaluation of Mineral ResourcesNov 2024Jan 1, 202731, 33, 45
IPSAS 47's affected-Standards list is by far the LONGEST in the Handbook – reflecting how deeply "revenue" touches nearly every other area of accrual accounting. All of these Standards have full extended posters built in this library.
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Table C – Standards No Longer Effective as at January 1, 2025
Seven superseded Standards – each covered as a redirect-stub poster in this library
IPSAS StandardIssuedReason & Date No Longer Effective
6, Consolidated and Separate Financial StatementsDec 2006 (rev.)Superseded by IPSAS 34–35, periods from Jan 1, 2017
7, Investments in AssociatesDec 2006 (rev.)Superseded by IPSAS 36, periods from Jan 1, 2017
8, Interests in Joint VenturesDec 2006 (rev.)Superseded by IPSAS 37, periods from Jan 1, 2017
13, LeasesDec 2001Superseded by IPSAS 43, periods from Jan 1, 2025
15, Financial Instruments: Disclosure and PresentationDec 2001Superseded by IPSAS 28–30, periods from Jan 1, 2013
17, Property, Plant, and EquipmentDec 2001Superseded by IPSAS 45, periods from Jan 1, 2025
25, Employee BenefitsFeb 2008Superseded by IPSAS 39, periods from Jan 1, 2018
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Reading the Full Table A's Amendment-Tracking Columns
What the six-column format in the Handbook's own Table A shows
The Handbook's full Table A (pages 702–729) tracks, for EVERY IPSAS with paragraphs not yet effective, six pieces of information per paragraph: the STANDARD, its paragraph NUMBER, whether that paragraph is NEW or AMENDED, the ORIGIN of the amendment (which later Standard or Improvements project introduced it), the origin's OWN effective date, and the HANDBOOK EDITION containing the paragraph's original text.
Example: IPSAS 1 para. 50 – AMENDED by IPSAS 47 (2022) – shows that IPSAS 47's issuance, though not yet effective until 2026 (§3), already introduced a consequential amendment to IPSAS 1's text, itself not yet effective Example: IPSAS 1 paras. 70, 80, 82, 84, 85, 87 – AMENDED by Improvements to IPSAS, 2023, all originally appearing in the 2024 Handbook edition
This granular tracking is exactly what each individual Standard's own "Effective Date & Amendment Timeline" section in this library already documents, Standard by Standard – see any individual poster for its own paragraph-level detail.
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This Library's Coverage – a Complete Set
Every Standard in this appendix has its own extended poster
Preface to IPSAS and the Conceptual Framework – the front-matter foundation IPSAS 1–46 – all 43 currently-effective Standards (Table A above), each as a full extended poster IPSAS 6, 7, 8, 13, 15, 17, 25 – withdrawn Standards (Table C above), each as a redirect-stub poster IPSAS 47–51 – newly issued and future standards, each fully covered Cash Basis IPSAS (Introduction + full Standard, Parts 1 & 2) – the parallel cash-basis track Introduction to RPGs, and RPG 1, 2, 3 – the non-authoritative good-practice guideline series IPSASB SRS 1 – the inaugural sustainability reporting standard