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International Federation of Accountants545 Fifth Avenue, 14th Floor  New York, New York 10017 USAThis publication was prepared by the International Federation of Accountants (IFAC).Its mission is to serve the public interest,
 
strengthen the worldwide accountancy profession and contribute to the development of strong international economies byestablishing and promoting adherence to high-quality professional standards, furtheringthe international convergence of such standards and speaking out on public interestissues where the profession’s expertise is most relevant.This publication may be downloaded free-of-charge from the IFAC website athttp://www.ifac.org. The approved text is published in the English language.IFAC welcomes any comments you may have regarding this handbook. Comments may be sent to the address above or emailed to publicsectorpubs@ifac.org.Copyright © April 2008 by the International Federation of Accountants (IFAC). Allrights reserved. Permission is granted to make copies of this work provided that suchcopies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line:
“Copyright © April 2008 by the International Federation of Accountants. All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store, or transmit this document.”
Otherwise, written permission from IFAC is requiredto reproduce, store or transmit, or to make other similar uses of, this document, exceptas permitted by law. Contact permissions@ifac.org.ISBN: 978-1-934779-21-7
 
2008 IFAC HANDBOOK OF INTERNATIONAL PUBLICSECTOR ACCOUNTING PRONOUNCEMENTSScope of the Handbook 
This handbook brings together for continuing reference background information aboutthe International Federation of Accountants (IFAC) and the currently effective pronouncements for the public sector issued by IFAC as of February 15, 2008.
Volume I
CONTENTS
PageChanges of Substance from the 2007 Handbook ................................................. 1International Public Sector Accounting Standards Board – InterimTerms of Reference .............................................................................................. 3International Federation of Accountants .............................................................. 8Preface to International Public Sector Accounting Standards ............................. 15Introduction to the International Public Sector Accounting Standards ................ 23IPSAS 1—Presentation of Financial Statements ................................................. 24IPSAS 2—Cash Flow Statements ........................................................................ 83IPSAS 3—Accounting Policies, Changes in Accounting Estimates and Errors ... 106IPSAS 4—The Effects of Changes in Foreign Exchange Rates .......................... 138IPSAS 5—Borrowing Costs ................................................................................ 162IPSAS 6—Consolidated and Separate Financial Statements ............................... 174IPSAS 7—Investments in Associates .................................................................. 211IPSAS 8—Interests in Joint Ventures .................................................................. 232IPSAS 9—Revenue from Exchange Transactions ............................................... 257IPSAS 10—Financial Reporting in Hyperinflationary Economies ...................... 279IPSAS 11—Construction Contracts ..................................................................... 292IPSAS 12—Inventories ....................................................................................... 318IPSAS 13—Leases ............................................................................................... 338IPSAS 14—Events After the Reporting Date ...................................................... 375IPSAS 15—Financial Instruments: Disclosure and Presentation ........................ 392
 
2008 IFAC HANDBOOK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD PRONOUNCEMENTS
IPSAS 16—Investment Property ......................................................................... 456IPSAS 17—Property, Plant and Equipment ......................................................... 489IPSAS 18—Segment Reporting ........................................................................... 529IPSAS 19—Provisions, Contingent Liabilities and Contingent Assets ............... 560
Volume II
CONTENTS
PageIPSAS 20—Related Party Disclosures ................................................................ 605IPSAS 21—Impairment of Non–Cash Generating Assets ................................... 625IPSAS 22— Disclosure of Information About the GeneralGovernment Sector ....................................................................................... 666IPSAS 23—Revenue from Non-Exchange Transactions(Taxes and Transfers) ................................................................................... 693IPSAS 24—Presentation of Budget Information in Financial Statements ........... 748IPSAS 25—Employee Benefits ............................................................................ 775IPSAS 26—Impairment of Cash-Generating Assets ............................................ 860Cash Basis IPSAS—Financial Reporting Under the Cash Basis of Accounting .................................................................................................... 918Glossary of Defined Terms in IPSAS 1 to IPSAS 24 .......................................... 1045Guideline 2—Applicability of International Standards on Auditing toAudits of Financial Statements of Government BusinessEnterprises .................................................................................................... 1082Summary of Other Documents ............................................................................ 1085Selected Bibliography of Public Sector Accounting and Auditing Material ........ 1098IFAC Code of Ethics for Professional Accountants ............................................. 1100
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