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IPSAS Standards

IPSAS STANDARDS

Standards Issued to Date Based on IFRSs

To date, the IPSASB has issued the following final IPSAS:

Accrual basis standards IPSAS 1, Presentation of Financial Statements, sets out the overall considerations for the presentation of financial statements, guidance for the structure of those statements and minimum requirements for their content under the accrual […]

Financial Instruments IAS 39, IAS 32 IFRS 9

IFRS are the latest reporting standards. IFRS 9 being the latest in financial instruments.

Download Financial Instruments

Financial Instruments IAS 39 and IAS 32 Financial assets and liabilities Scope exclusions

IAS 39 applies to all types of financial instruments except for the following, which are scoped out of IAS 39:

*interests in subsidiaries, […]