International Public Sector Accounting Standards Board

Publications

Below is a list of recent IPSASB publications. Visit IFAC's online bookstore for a complete list of IPSASB and other IFAC publications. Information on translations of IPSASB pronouncements is available below.

2007 Handbook

2007 Handbook of International Public Sector Accounting Pronouncements
(Includes all final pronouncements of the IPSASB as of December 31, 2006)

International Public Sector Accounting Standards - Accrual Accounting

The IPSASB has issued 24 accrual basis IPSASs, the majority of which are based largely on International Financial Reporting Standards developed by the International Accounting Standards Board. These authoritative international financial reporting standards for governments represent a significant step toward strengthening financial reporting by governments around the world. The accrual based IPSASs are contained in the 2007 handbook.

International Public Sector Accounting Standards - Cash Accounting

In 2006, the IPSASB issued an updated comprehensive Cash Basis IPSAS: Financial Reporting under the Cash Basis of Accounting (Updated 2006).

Studies

Study 13 - Governance in the Public Sector focuses on governance arrangements in the public sector; specifically on the responsibilities of a governing body of a public sector controlled entity. The IPSASB believes that the publication of this Study will contribute to good governance and accountability in the public sector throughout the world.

Study 14 (2nd Edition) - Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities identifies key issues to be addressed in the migration from the cash to the accrual basis of accounting and alternate approaches that can be adopted in implementing the accrual basis in an efficient and effective manner in the public sector. It also identifies key requirements of IPSASs and other relevant sources of guidance. A summary of main changes to the second edition of Study 14 is also available.

Information Papers

The Road to Accrual Accounting in the United States of America

Occasional Papers

Research Report

Special Report

Translations

In September 2005, the IPSASB published French and Spanish translations of the 2005 Handbook of International Public Sector Accounting Pronouncements, which included all the IPSASs on issue as of January 2005 (IPSASs 1-21 and the January 2003 version of the Cash Basis IPSAS). The IPSASB is currently undertaking to translate the 2007 handbook into French and Spanish.

For information regarding IFAC's policy on the translation of IPSASB and other IFAC standards, please read the IFAC policy statement, Translation of Standards and Guidance Issued by the International Federation of Accountants.

eNews

The IPSASB issues regular electronic updates on its activities and current initiatives. To receive eNews updates by email, click here to register.

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