International Public Sector Accounting Standards

Current and historical IPSAS directory

Browse current, forthcoming and superseded IPSAS records without treating every number from 1 to 51 as currently effective.

Effective nowIssued—not yet effectiveLimited residual relevanceSuperseded / withdrawn

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51 records shown

IPSAS 1

Presentation of Financial Statements

IPSAS Standard · effective now

Current

Directory record

IPSAS 2

Cash Flow Statements

IPSAS Standard · effective now

Current

Directory record

IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

IPSAS Standard · effective now

Current

Directory record

IPSAS 4

The Effects of Changes in Foreign Exchange Rates

IPSAS Standard · effective now

Current

Directory record

IPSAS 5

Borrowing Costs

IPSAS Standard · effective now

Current

Read reviewed guide

IPSAS 10

Financial Reporting in Hyperinflationary Economies

IPSAS Standard · effective now

Current

Directory record

IPSAS 12

Inventories

IPSAS Standard · effective now

Current

Directory record

IPSAS 14

Events after the Reporting Date

IPSAS Standard · effective now

Current

Directory record

IPSAS 16

Investment Property

IPSAS Standard · effective now

Current

Directory record

IPSAS 18

Segment Reporting

IPSAS Standard · effective now

Current

Directory record

IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

IPSAS Standard · effective now

Current

Directory record

IPSAS 20

Related Party Disclosures

IPSAS Standard · effective now

Current

Directory record

IPSAS 21

Impairment of Non-Cash-Generating Assets

IPSAS Standard · effective now

Current

Directory record

IPSAS 22

Disclosure of Financial Information about the General Government Sector

IPSAS Standard · effective now

Current; public-sector-specific

Directory record

IPSAS 24

Presentation of Budget Information in Financial Statements

IPSAS Standard · effective now

Current; public-sector-specific

Directory record

IPSAS 26

Impairment of Cash-Generating Assets

IPSAS Standard · effective now

Current

Directory record

IPSAS 27

Agriculture

IPSAS Standard · effective now

Current

Directory record

IPSAS 28

Financial Instruments: Presentation

IPSAS Standard · effective now

Current

Directory record

IPSAS 29

Financial Instruments: Recognition and Measurement

IPSAS Standard · limited residual relevance

Substantially replaced by IPSAS 41; limited residual relevance where the IPSAS 29 hedge-accounting election is retained

Directory record

IPSAS 30

Financial Instruments: Disclosures

IPSAS Standard · effective now

Current

Directory record

IPSAS 31

Intangible Assets

IPSAS Standard · effective now

Current

Directory record

IPSAS 32

Service Concession Arrangements: Grantor

IPSAS Standard · effective now

Current

Directory record

IPSAS 33

First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)

IPSAS Standard · effective now

Current; revised requirements must be tracked by edition/effective date

Directory record

IPSAS 34

Separate Financial Statements

IPSAS Standard · effective now

Current

Directory record

IPSAS 35

Consolidated Financial Statements

IPSAS Standard · effective now

Current

Directory record

IPSAS 36

Investments in Associates and Joint Ventures

IPSAS Standard · effective now

Current

Directory record

IPSAS 37

Joint Arrangements

IPSAS Standard · effective now

Current

Directory record

IPSAS 38

Disclosure of Interests in Other Entities

IPSAS Standard · effective now

Current

Directory record

IPSAS 39

Employee Benefits

IPSAS Standard · effective now

Current

Directory record

IPSAS 40

Public Sector Combinations

IPSAS Standard · effective now

Current

Directory record

IPSAS 41

Financial Instruments

IPSAS Standard · effective now

Current

Directory record

IPSAS 42

Social Benefits

IPSAS Standard · effective now

Current; public-sector-specific

Directory record

IPSAS 43

Leases

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record

IPSAS 44

Non-current Assets Held for Sale and Discontinued Operations

IPSAS Standard · effective now

Current

Directory record

IPSAS 45

Property, Plant, and Equipment

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record

IPSAS 46

Measurement

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record

IPSAS 47

Revenue

IPSAS Standard · effective now

Current; effective from 1 January 2026; replaced IPSAS 9, IPSAS 11 and IPSAS 23

Directory record

IPSAS 48

Transfer Expenses

IPSAS Standard · effective now

Current; effective from 1 January 2026; public-sector-specific

Directory record

IPSAS 49

Retirement Benefit Plans

IPSAS Standard · effective now

Current; effective from 1 January 2026

Directory record

IPSAS 50

Exploration for and Evaluation of Mineral Resources

IPSAS Standard · issued—not yet effective

Issued—not yet effective; effective from 1 January 2027

Directory record

IPSAS 51

Tangible Natural Resources Held for Conservation

IPSAS Standard · issued—not yet effective

Issued—not yet effective; effective from 1 January 2028; public-sector-specific

Directory record

IPSAS 6

Consolidated and Separate Financial Statements

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 34 and IPSAS 35 suite

Directory record

IPSAS 7

Investments in Associates

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 36 suite

Directory record

IPSAS 8

Interests in Joint Ventures

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 37 suite

Directory record

IPSAS 9

Revenue from Exchange Transactions

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record

IPSAS 11

Construction Contracts

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record

IPSAS 13

Leases

IPSAS Standard · superseded/withdrawn

Superseded by IPSAS 43

Directory record

IPSAS 15

Financial Instruments: Disclosure and Presentation

IPSAS Standard · superseded/withdrawn

Made obsolete by the IPSAS 28–30 financial-instruments suite

Directory record

IPSAS 17

Property, Plant, and Equipment

IPSAS Standard · superseded/withdrawn

Superseded by IPSAS 45

Directory record

IPSAS 23

Revenue from Non-Exchange Transactions (Taxes and Transfers)

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record

IPSAS 25

Employee Benefits

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 39

Directory record