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 HANDBOOK OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING PRONOUNCEMENTS
Volume II
Scope of the Handbook
This Handbook brings together for continuing reference background information aboutthe International Federation of Accountants (IFAC) and the currently effective pronouncements on Public Sector issued by IFAC as of February 15, 2008.
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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IPSAS 24―PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS for International Public Sector Accounting Standards, Volume 2
Updated 2008. Helpful for the students of CIPFA, PIPFA, ICAP and ICMAP.
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