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INTERNATIONAL FEDERATION OF ACCOUNTANTS
Introduction to the International Public Sector Accounting 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 6—CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
IPSAS 7—INVESTMENTS IN ASSOCIATES
IPSAS 8—INTERESTS IN JOINT VENTURES
IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS
IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES
IPSAS 11—CONSTRUCTION CONTRACTS
IPSAS 12—INVENTORIES
IPSAS 13—LEASES
IPSAS 14—EVENTS AFTER THE REPORTING DATE
IPSAS 15—FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION
IPSAS 16—INVESTMENT PROPERTY
IPSAS 17—PROPERTY, PLANT AND EQUIPMENT
IPSAS 18—SEGMENT REPORTING
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12945350-public-sector-accounting-standards.pdf

12945350-public-sector-accounting-standards.pdf

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Published by Anita Shah
accounting
accounting

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Published by: Anita Shah on Feb 23, 2013
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