International Federation of Accountants545 Fifth Avenue, 14
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FloorNew 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 accountancyprofession 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 websitehttp://www.ifac.org. The approved text is published in the English language.IFAC welcomes any comments you may have regarding this handbook. Comments maybe sent to the address above or emailed toIPSASBpubs@ifac.org.Copyright © May 2010 by the International Federation of Accountants (IFAC). All rightsreserved. Permission is granted to make copies of this work provided that such copies are foruse in academic classrooms or for personal use and are not sold or disseminated andprovided that each copy bears the following credit line
: “Copyright © May 2010 by the International Federation of Accountants (IFAC). All rights reserved. Used with permissionof IFAC. Contact permissions@ifac.org
for permission to reproduce, store, or transmit thisdocument.”
Otherwise, written permission from IFAC is required to reproduce, store, ortransmit, or to make other similar uses of, this document, except as permitted by law. Contactpermissions@ifac.org.ISBN: 978-1-60815-058-8
2010 HANDBOOK OF INTERNATIONAL PUBLIC SECTORACCOUNTING PRONOUNCEMENTSScope of the Handbook
This handbook brings together for continuing reference background informationabout the International Federation of Accountants (IFAC) and the currently effectivepronouncements for the public sector issued by IFAC as of January 15, 2010.
Volume II
CONTENTS
PageIPSAS 26—Impairment of Cash-Generating Assets ............................................ 845IPSAS 27—Agriculture ..................................................................................... 904IPSAS 28—Financial Instruments: Presentation ............................................... 933IPSAS 29—Financial Instruments: Recognition and Measurement .................. 1022IPSAS 30—Financial Instruments: Disclosures ................................................ 1287IPSAS 31—Intangible Assets ............................................................................ 1337Introduction to the International Public Sector Accounting Standard underthe Cash Basis of Accounting ........................................................................ 1388Cash Basis IPSAS—Financial Reporting Under the Cash Basis of Accounting ................................................................................................... 1389Glossary of Defined Terms in IPSAS 1 to IPSAS 31 .......................................... 1514Guideline 2—Applicability of International Standards on Auditing to Auditsof Financial Statements of Government Business Enterprises ..................... 1554Summary of Other Documents ............................................................................ 1557
Volume I
CONTENTS
PageChanges of Substance from the 2009 Handbook ................................................. 1International Public Sector Accounting Standards Board –Terms of Reference ....... 3
International Federation of Accountants .............................................................. 8Preface to International Public Sector Accounting Standards .............................. 11Introduction to the International Public Sector Accounting Standards ................. 20IPSAS 1—Presentation of Financial Statements ................................................. 21IPSAS 2—Cash Flow Statements ........................................................................ 82IPSAS 3—Accounting Policies, Changes in Accounting Estimates and Errors ........ 104IPSAS 4—The Effects of Changes in Foreign Exchange Rates .......................... 135IPSAS 5—Borrowing Costs ................................................................................ 160IPSAS 6—Consolidated and Separate Financial Statements ............................... 172IPSAS 7—Investments in Associates .................................................................. 207IPSAS 8—Interests in Joint Ventures .................................................................. 227IPSAS 9—Revenue from Exchange Transactions ............................................... 251IPSAS 10—Financial Reporting in Hyperinflationary Economies ...................... 274IPSAS 11—Construction Contracts ..................................................................... 288IPSAS 12—Inventories ........................................................................................ 314IPSAS 13—Leases ............................................................................................... 333IPSAS 14—Events After the Reporting Date ...................................................... 369IPSAS 15—Financial Instruments: Disclosure and Presentation ......................... 385IPSAS 16—Investment Property ......................................................................... 443IPSAS 17—Property, Plant, and Equipment ........................................................ 476IPSAS 18—Segment Reporting ........................................................................... 517IPSAS 19—Provisions, Contingent Liabilities and Contingent Assets ............... 548IPSAS 20—Related Party Disclosures ................................................................ 592IPSAS 21—Impairment of Non-Cash-Generating Assets ................................... 613IPSAS 22—Disclosure of Information about the GeneralGovernment Sector ....................................................................................... 652IPSAS 23—Revenue from Non-Exchange Transactions(Taxes and Transfers) ................................................................................... 678IPSAS 24—Presentation of Budget Information in Financial Statements ........... 735IPSAS 25—Employee Benefits ........................................................................... 763
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