IFRS–IPSAS concordance

Compare IFRS and IPSAS

Use the official alignment map as a starting point—not as a claim that two standards are identical. Reviewed MSL analysis is linked separately.

41 relationships shown

IPSAS 1

IAS 1

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 2

IAS 7

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 3

IAS 8

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 4

IAS 21; IFRIC 22

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 10

IAS 29; IFRIC 7

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 12

IAS 2; IFRIC 20

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 14

IAS 10

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 16

IAS 40

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 18

IAS 14

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 19

IAS 37; IFRIC 1; IFRIC 5

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 20

IAS 24

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 21

IAS 36

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 22

No direct IFRS equivalent

public-sector-specific

relationship seed—not yet technically reviewed

Concordance record
IPSAS 24

No direct IFRS equivalent

public-sector-specific

relationship seed—not yet technically reviewed

Concordance record
IPSAS 26

IAS 36

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 27

IAS 41

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 28

IAS 32; IFRIC 2

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 29

IAS 39; IFRIC 16

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 30

IFRS 7

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 31

IAS 38; SIC-32

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 32

IFRIC 12; SIC-29

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 33

IFRS 1

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 34

IAS 27

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 35

IFRS 10

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 36

IAS 28

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 37

IFRS 11

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 38

IFRS 12

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 39

IAS 19; IFRIC 14

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 40

IFRS 3

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 41

IFRS 9; IFRIC 16; IFRIC 19

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 42

No direct IFRS equivalent

public-sector-specific

relationship seed—not yet technically reviewed

Concordance record
IPSAS 43

IFRS 16

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 44

IFRS 5

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 45

IAS 16

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 46

IFRS 13

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 47

IFRS 15; IAS 20; SIC-10

multiple-source alignment

relationship seed—not yet technically reviewed

Concordance record
IPSAS 48

No direct IFRS equivalent

public-sector-specific

relationship seed—not yet technically reviewed

Concordance record
IPSAS 49

IAS 26

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 50

IFRS 6

direct alignment starting point

relationship seed—not yet technically reviewed

Concordance record
IPSAS 51

No direct IFRS equivalent identified

MSL editorial classification

post-dashboard addition—not yet technically reviewed

Concordance record