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IPSAS 2014 Book

IPSAS 2014 Book


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Book Publish Date 14-Dec-2014

Following are the most recent changes to this guide:

  • International Public Sector Accounting Standard (IPSAS) 15, Financial Instruments: Disclosure and Presentation has been superseded by IPSAS 28, Financial Instruments: Presentation;
  • IPSAS 29, Financial Instruments: Recognition and Measurement; and IPSAS 30, Financial Instruments: Disclosures. These Standards apply for annual financial statements covering periods beginning on or after January 1, 2013. As a result, IPSAS 15 is no longer applicable and has been withdrawn.
  • Introduction of Recommended Practice Guidelines (RPGs). RPGs are pronouncements that provide guidance on good practice in preparing General Purpose Financial Reports (GPFRs) that are not financial statements. 
   1- RPG 1, Reporting on the Long-Term Sustainability of an Entity’s Finances.
   2- RPG 2, Financial Statement Discussion and Analysis.

To read part 1 click here
To read part 2 click here

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