IPSAS 1, Presentation of Financial Statements was issued in May 2000. Care must be taken to ensure any changes to disclosure requirements which occurred after 31 March 2019 but which are relevant for the reporting period are also addressed. Improvements to IPSAS, 2019 comprises of minor improvements to IPSAS in order to address issues raised by stakeholders. IPSAS 20—Related Party Disclosures ..... 626 IPSAS 21—Impairment of Non-Cash-Generating Assets ..... 650 IPSAS 22—Disclosure of Financial Information about the General Government Sector ..... 697 . … January 2019 IPSAS in your pocket 2019 Edition . 3 Why adopt IPSAS? IFAC respects your privacy and will not send you unsolicited email or spam. Contents Why adopt IPSAS? Verbesserungen an den IPSAS 2019: Welche Standards sind betroffen? IPSAS 19 Provisions, Contingent Liabilities and Contingent Assets 7 approximately equal to the value of goods and services provided, directly in return from the recipients of the benefit. travail pour la période 2015-2019. Thank you for your interest in our publications. Normes IFRS en vigueur en 2019. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time. Section E of the checklist includes amendments to the presentation and disclosure requirements of PBE Standards that are not yet effective. Mechanism. These new standards are effective for annual periods beginning on or after 1 January 2019. An increasing number of governments and intergovernmental organizations produce financial statements on the accrual-basis of accounting in accordance with IPSAS or IPSAS-similar standards. Unser Team wünscht Ihnen zu Hause eine Menge Freude mit Ihrem Ipsas explained pdf! IPSASB HANDBOOK EDITORIAL CORRECTIONS BETWEEN 2020 AND 2019 HANDBOOK (PDF | 172K), IPSAS 1—PRESENTATION OF FINANCIAL STATEMENTS (PDF | 514K), IPSAS 2—CASH FLOW STATEMENTS (PDF | 389K), IPSAS 3—ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (PDF | 409K), IPSAS 4―THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (PDF | 425K), IPSAS 6—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 187K), IPSAS 7—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 706K), IPSAS 8—INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 185K), IPSAS 9—REVENUE FROM EXCHANGE TRANSACTIONS (PDF | 393K), IPSAS 10—FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (PDF | 364K), IPSAS 11—CONSTRUCTION CONTRACTS (PDF | 356K), IPSAS 14—EVENTS AFTER THE REPORTING DATE (PDF | 341K), IPSAS 15-INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 189K), IPSAS 16—INVESTMENT PROPERTY (PDF | 412K), IPSAS 17—PROPERTY, PLANT, AND EQUIPMENT (PDF | 439K), IPSAS 19—PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (PDF | 486K), IPSAS 20—RELATED PARTY DISCLOSURE (PDF | 381K), IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS (PDF | 464K), IPSAS 22—DISCLOSURE OF FINANCIAL INFORMATION ABOUT THE GENERAL GOVERNMENT SECTOR (PDF | 375K), IPSAS 23—REVENUE FROM NON-EXCHANGE TRANSACTIONS (TAXES AND TRANSFERS) (PDF | 496K), IPSAS 24—PRESENTATION OF BUDGET INFORMATION IN FINANCIAL STATEMENTS (PDF | 405K), IPSAS 25-INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (PDF | 185K), IPSAS 26―IMPAIRMENT OF CASH-GENERATING ASSETS (PDF | 574K), IPSAS 28—FINANCIAL INSTRUMENTS: PRESENTATION (PDF | 580K), IPSAS 29—FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (PDF | 527K), IPSAS 30—FINANCIAL INSTRUMENTS: DISCLOSURE (PDF | 614K), IPSAS 32—SERVICE CONCESSION ARRANGEMENTS: GRANTOR (PDF | 522K), IPSAS 33—FIRST-TIME ADOPTION OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSASS) (PDF | 729K), IPSAS 34—SEPARATE FINANCIAL STATEMENTS (PDF | 344K), IPSAS 35—CONSOLIDATED FINANCIAL STATEMENTS (PDF | 761K), IPSAS 36—INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (PDF | 424K), IPSAS 38—DISCLOSURE OF INTERESTS IN OTHER ENTITIES (PDF | 393K), IPSAS 40—PUBLIC SECTOR COMBINATIONS (PDF | 1.6 MB), IPSAS 41—FINANCIAL INSTRUMENTS (PDF | 2.1 MB), INTRODUCTION TO THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD UNDER THE CASH BASIS OF ACCOUNTING (PDF | 208K), INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD: FINANCIAL REPORTING UNDER THE CASH BASIS OF ACCOUNTING (PDF | 1.1 MB), INTRODUCTION TO RECOMMENDED PRACTICE GUIDELINES (PDF | 162K), RPG 1—REPORTING ON THE LONG-TERM SUSTAINABILITY OF AN ENTITY’S FINANCES (PDF | 473K), RPG 2—FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (PDF | 304K), RPG 3—REPORTING SERVICE PERFORMANCE INFORMATION (PDF | 389K), ACCRUAL IPSASS ISSUED AS AT JANUARY 31, 2018 (PDF | 266K). All rights reserved. Taking that into account, the Commission closely co-operates with the IPSAS Board and is represented as an observer in its meetings. The way to complete the Online ipsas disclosure checklist 2019 on the internet: To begin the blank, use the Fill & Sign Online button or tick the preview image of the blank. On the path toward accrual accounting governments have a free choice to decide on a usage of International Public Sector Accounting Standards (IPSAS). Position in Text ; Deleted . Document type. This Handbook contains the complete International Public Sector Accounting Standards, published as of January 31, 2019. + View All, In Progress Translations: Arabic | French | Romanian, Don't see your language? IPSAS and, IPSAS are main reference in the guidance for public sector accounting standards in over half of Member States3. Mit „Verbesserungen an den IPSAS 2019“ sollen Sachverhalte adressiert werden, die von Anwendern aufgebracht worden sind. 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